Articles by this Author
Custom Duty
Custom Duty
Penalty based on statement recorded u/s. 108 without complying with section 138B cannot be sustained
Corporate Law
Corporate Law
Liquor manufacturer permitted for payment of unsold stock destroyed under prohibition policy
Income Tax
Income Tax
Government subsidy received under rehabilitation scheme is capital receipt
Corporate Law
Corporate Law
Writ by personal guarantor not maintained as proceeding u/s. 95 of IBC pending
Excise Duty
Excise Duty
Cenvat Credit admissible for services received for setting up captive wind mill plant
Income Tax
Income Tax
Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B
Income Tax
Income Tax
Excess trade advance received back in cash cannot be added u/s. 68 as unexplained cash credit
Income Tax
Income Tax
Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable
Corporate Law
Corporate Law
Imposition of service tax on ‘access to amusement facilities’ is unconstitutional
Goods and Services Tax
Goods and Services Tax
Adjudicating authority having highest tax demand will adjudicate cases involving multiple parties
Goods and Services Tax
Goods and Services Tax
Consolidation of multiple tax periods in single show cause notice under GST is impermissible
Income Tax
Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Goods and Services Tax
Goods and Services Tax
Levy of interest on delayed filing of GST return not justified as cash deposit before due date and ITC available
Income Tax
Income Tax
