Articles by this Author
Income Tax
Income Tax
Initiation of revisionary proceedings based on proposal by AO for making revision lacks jurisdiction
Income Tax
Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
Income Tax
Income Tax
Addition u/s. 2(22)(e) as deemed dividend unsustainable as debit balance was only an inadvertent error
Income Tax
Income Tax
Passing of assessment order two years after Dispute Resolution Panel direction is time barred
Excise Duty
Excise Duty
Spent solvent arising during manufacture of Sucralose is not dutiable hence excise demand unsustainable
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
CA, CS, CMA
CA, CS, CMA
Tender awarded based on fake Chartered Accountant certificate is liable to be set aside
Custom Duty
Custom Duty
Wireless Access Points is exempted from whole of customs duty vide notification dated 01.03.2005
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Custom Duty
Custom Duty
Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time
Excise Duty
Excise Duty
Disregarding Cost Accountant certificate without proving it to be blatantly wrong is unsustainable-in-law
Custom Duty
Custom Duty
Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved
Goods and Services Tax
Goods and Services Tax
