Articles by this Author
Goods and Services Tax

Goods and Services Tax
Luxury tax under Delhi Tax on Luxuries Act, 1996 leviable on Delhi Gymkhana Club
Service Tax

Service Tax
Indian exporter not receiving services from foreign bank not liable to pay services tax under reverse charge
Income Tax

Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Excise Duty

Excise Duty
Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption
Goods and Services Tax

Goods and Services Tax
Denial of ITC for difference in GSTR-2A and GSTR-3B for tax period 2017-2018 unsustainable
Income Tax

Income Tax
Income tax return supporting claim of income sufficient for determining compensation in road accident
Service Tax

Service Tax
Mere suppression of facts not enough for invoking extended period of limitation
Income Tax

Income Tax
Addition u/s 69B merely based on statement without corroborative evidence unsustainable
Service Tax

Service Tax
Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely
Custom Duty

Custom Duty
Gold not liable for confiscation as revenue failed to prove that gold is smuggled one
Income Tax

Income Tax
Rejection of Foreign Tax Credit unjustified as Form-67 filed before passing of final assessment order
Income Tax

Income Tax
Addition in hands of register owner of land unsustainable as sales and profit booked by real owner
Service Tax

Service Tax
Service tax demand based on consolidated tax liability without specifying specific service unsustainable
Income Tax

Income Tax
