Articles by this Author
Income Tax
Income Tax
Choosing AE as tested party justifiable since AE possess least complex functional analysis
Excise Duty
Excise Duty
Amount deposited under mistaken notion doesn’t amount to duty hence interest eligible
Income Tax
Income Tax
Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
Service Tax
Service Tax
Fuel surcharges not to be included in basic fare for payment of service tax
Income Tax
Income Tax
AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion is impermissible in law
Company Law
Company Law
Writ not entertained since alternative remedy of approaching NCLAT available
Goods and Services Tax
Goods and Services Tax
Absolute confiscation of gold upheld as reasonable belief of smuggling established
Corporate Law
Corporate Law
Generation Based Incentive is over and above tariff set by State Electricity Regulatory Commission
Custom Duty
Custom Duty
Failure to furnish BOE cannot be sole basis to deny export entitlements
Income Tax
Income Tax
NIL withholding tax application cannot be allowed on based on argument of pending assessment
Custom Duty
Custom Duty
Supply of Personal computers from SEZ to DTA cannot be automatically classified under CTH 9804
Company Law
Company Law
Composition scheme of Arrangement consolidated green hydrogen under Adani Enterprises Ltd.
Income Tax
Income Tax
