Articles by this Author
Excise Duty
Excise Duty
SAD not leviable on goods cleared as sample by availing exemption from payment of sales tax/ VAT
Income Tax
Income Tax
Interest expense for amount advanced to subsidiary out of commercial expediency allowable
Income Tax
Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax
Income Tax
Travel expenditure incurred for business interest cannot be disallowed
Income Tax
Income Tax
Exemption u/s. 11 not deniable as no violation of proviso to provision of section 2(15)
Income Tax
Income Tax
Notice for reopening of assessment issued on last date of limitation period is valid
Excise Duty
Excise Duty
Relying on statement without following procedure u/s 9D of Central Excise Act unsustainable
Income Tax
Income Tax
Provisions of section 14A & 74H of Kerala Co-operative Societies Act is within legislative competence
Custom Duty
Custom Duty
IGST not leviable on re-import of goods which were exported for exhibition
Custom Duty
Custom Duty
Wireless Access Point classifiable under 8517 62 90 is entitled for Basic Customs Duty exemption
Goods and Services Tax
Goods and Services Tax
Diesel supplied free of cost to GTA by recipient is addible to taxable value
Income Tax
Income Tax
Tax authorities bound to follow the view already taken on identical set of facts
Custom Duty
Custom Duty
Assemblies, sub-assemblies, components, sub-components imported under EPCG allowed as spares under FTP
Income Tax
Income Tax
