Articles by this Author
Excise Duty
Excise Duty
Exemption benefit based on exemption certificate available to parts of helicopters
Income Tax
Income Tax
TDS not deductible on web hosting services as such services are not royalty or FTS
Income Tax
Income Tax
Disallowance u/s 80M to the extent of dividend distributed to shareholders unsustainable
Income Tax
Income Tax
Demand unsustainable as revenue failed to lodge claim with Resolution Professional
Excise Duty
Excise Duty
Penalty cannot be imposed on EOUs for failure to achieve positive NFE
Custom Duty
Custom Duty
Demand on past consignments based on examination report of live consignment unsustainable
Income Tax
Income Tax
Closed assessment cannot be reopened without any actionable material
Corporate Law
Corporate Law
Classification of gold coins directed to be decided afresh
Income Tax
Income Tax
Reopening u/s. 148 beyond 4 years in absence of full & true disclosure of material facts unsustainable
Income Tax
Income Tax
Corpus Donations Taxable in Absence of Section 11 Exemption
Goods and Services Tax
Goods and Services Tax
Kerala HC Directs Correction in GSTR-3B via Appellate Authority under Section 107
Income Tax
Income Tax
Section 80G Registration doesn’t Preclude Trust from availing Section 115BBC(2)(b) benefit
Service Tax
Service Tax
Penalty based on notice containing erroneous category of service is illegal
Service Tax
Service Tax
