Articles by this Author
Goods and Services Tax

Goods and Services Tax
Carbonated Fruit Drinks Classifiable Under CTH 2202 99 20, GST @12%: Gauhati HC
Custom Duty

Custom Duty
Passing 3 contradictory orders by CESTAT in same appeal not justified: Delhi HC
Income Tax

Income Tax
TDS not deductible as no work performed by JV: ITAT Mumbai
Excise Duty

Excise Duty
Inordinate delay of 11 years in finalizing adjudication proceedings not tenable
Goods and Services Tax

Goods and Services Tax
GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra
Income Tax

Income Tax
Addition merely based on loose paper and documents not sustainable
Custom Duty

Custom Duty
Customs Broker not required to verify correctness of certificates issued by government officer
Goods and Services Tax

Goods and Services Tax
GST Refund claim filed within two years from relevant date cannot be rejected
Custom Duty

Custom Duty
‘Receiver’ being part of phone is classifiable under CTH 8517: CESTAT Chennai
Income Tax

Income Tax
‘Proof Beyond Reasonable Doubt’ Applies to Criminal Cases, Not Income Tax
Goods and Services Tax

Goods and Services Tax
Reassessing time barred assessment based on subsequent CAG report not justifiable
Custom Duty

Custom Duty
Epoxidised Soya Bean Oil classifiable under CTH 1518 0039: CESTAT Chennai
Income Tax

Income Tax
Interest paid in respect of interest income attributable u/s. 80P(2) is allowable
Income Tax

Income Tax
