Articles by this Author
Excise Duty

Excise Duty
Vehicle used for conveyance of contraband articles released on furnishing of bank guarantee
Income Tax

Income Tax
Interest u/s. 244A to be calculated by adjusting refund amount towards interest and balance towards tax
Goods and Services Tax

Goods and Services Tax
Unsigned order is no order in the eyes of law
Income Tax

Income Tax
Investment beyond six months in NABARD Bonds cannot be considered for claiming exemption u/s. 54EC
Goods and Services Tax

Goods and Services Tax
Inverted duty structure refund admissible u/s 54(3)(ii) even when supplier has charged higher rate
Corporate Law

Corporate Law
Permission to travel abroad not granted as investigation in hawala transactions pending
Income Tax

Income Tax
Reopening of assessment u/s 148 unjustified as all material facts fully disclosed
Income Tax

Income Tax
Income in case of life insurance business should be computed as per section 44 of Income Tax Act
Income Tax

Income Tax
Diminution in value of GoI Bonds allowable as revenue loss as investment made under commercial expediency
Income Tax

Income Tax
Compensation received for hardship is capital receipt hence not taxable
Income Tax

Income Tax
Defect notice u/s. 139(9) is not in accordance with law hence return filed to be considered as valid
Goods and Services Tax

Goods and Services Tax
Roots of contract cannot be challenged merely due to change of taxation
Excise Duty

Excise Duty
Duty demand on leftover liquor stock sustained as duty evaded behind cloak of different companies
Income Tax

Income Tax
