Articles by this Author
Income Tax
Income Tax
LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency
Income Tax
Income Tax
Delay of filing of appeal before CIT(A) not condoned as sufficient cause not shown
Goods and Services Tax
Goods and Services Tax
Inadvertent mistake in GSTR-1 return permitted to be amended
Service Tax
Service Tax
Service tax is not leviable on construction of Traffic and Transit Management Centres
Custom Duty
Custom Duty
Confiscation of gold set aside as no corroborative evidence proved allegation of smuggling
Service Tax
Service Tax
Service by Marriott Hotels India to group company outside India qualifies as export of service
Income Tax
Income Tax
Assessment barred by limitation as court order doesn’t contain any finding/ direction as contemplated u/s. 153(6)
Income Tax
Income Tax
Section 153C cannot be applied or invoked against searched person: Karnataka HC
Income Tax
Income Tax
Application u/s. 80G inadvertently considered as application u/s. 12AB: Matter restored
Excise Duty
Excise Duty
Allegation of clandestine removal based on documents from third-party cannot be sustained
Service Tax
Service Tax
Denial of refund based on limitation not justified as department itself acknowledged non-liability
Goods and Services Tax
Goods and Services Tax
Notice u/s. 74 of GST Act impermissible as tax voluntarily paid before issuance of notice
Company Law
Company Law
Resignation from directorship of Corporate Debtor doesn’t lead to revocation of personal guarantee
Service Tax
Service Tax
