Articles by this Author
Custom Duty
Custom Duty
Rejection of refund claim for mismatch in SAD vs VAT/CST unjustified: CESTAT Chennai
Income Tax
Income Tax
Dismissal of appeal by CIT(A) unjustified as reason for non-payment of advance tax amount explained: ITAT Bangalore
Income Tax
Income Tax
Prosecution u/s. 276(C)(1) quashed in absence of any penalty provisions: Jharkhand HC
Goods and Services Tax
Goods and Services Tax
Ocean Freight Services is not subjected to GST: Madras HC
Income Tax
Income Tax
Bona fide error cannot be basis of imposition of penalty u/s. 270A: ITAT Delhi
Income Tax
Income Tax
No penalty u/s. 270A as non-furnishing of return was bona fide: ITAT Bangalore
Income Tax
Income Tax
Section 80DD amendment introduced vide Finance Act, 2022 cannot be given retrospective effect
Income Tax
Income Tax
Appeal to High Court lies only when a substantial question of law is involved: Madhya Pradesh HC
Income Tax
Income Tax
Liability determined under DTVSV Act cannot be revised by Income Tax authority: Delhi HC
Income Tax
Income Tax
Interest from co-operative society and not co-operative bank is eligible for deduction u/s. 80P(2)(d): ITAT Bangalore
Excise Duty
Excise Duty
Extended period not invocable as notice didn’t alleged wilful suppression and misstatement
Income Tax
Income Tax
Addition based on observation by DCIT without independent inquiry by AO not sustained
Income Tax
Income Tax
Addition relying on third party statement without corroborated evidence untenable: ITAT Delhi
Custom Duty
Custom Duty
