Articles by this Author
Goods and Services Tax

Goods and Services Tax
Tobacco leaves packed in small retail pouches classified under 2403 9910 as ‘Chewing tobacco’
Goods and Services Tax

Goods and Services Tax
Flavoured milk classifiable under 0402 is subjected to 5% GST: Karnataka HC
Corporate Law

Corporate Law
Remedial directions apply to WhatsApp user data sharing including advertising and non-advertising purpose
Company Law

Company Law
Advance to Corporate Debtor for sharing profit in real estate project doesn’t qualify as financial debt
Corporate Law

Corporate Law
Benefit of exemption notification 50/2023-Customs cannot be denied merely because LoC route not adopted
Company Law

Company Law
CIRP application u/s. 7 of IBC admitted as debt and default established
Goods and Services Tax

Goods and Services Tax
Refund of inverted tax structure allowed based on order of earlier tax period
Company Law

Company Law
Section 9 application under IBC rejected due to pre-existing dispute between parties
Company Law

Company Law
Balance sheet entries are reliable evidence of existence of financial debt
Income Tax

Income Tax
Settlement Commission not empowered to change head of income
Corporate Law

Corporate Law
License of EOU by DoC is not equal to industrial License by DPIIT
Income Tax

Income Tax
Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided
Custom Duty

Custom Duty
Section 25(4) of Customs Act is arbitrary and contrary to section 25(1) and (2A)
Income Tax

Income Tax
