Articles by this Author
Excise Duty

Excise Duty
Penalty u/r 26 of CER, 2002 leviable as involvement in clandestine manufacture and clearance established
Income Tax

Income Tax
Reassessment proceedings initiated by mistake is liable to be set aside
Corporate Law

Corporate Law
Statutory restriction contained in Section 37(1)(b)(ii) of NDPS Act gets overrides due to prolonged incarceration
Corporate Law

Corporate Law
Right of person to enjoy property cannot be prevented alleging non-registration of document u/s 22A
Custom Duty

Custom Duty
Confiscation of gold unsustainable as ownership and acquisition of gold proved via documentary evidence
Excise Duty

Excise Duty
Zarda/jarda scented tobacco not being specified under MRP based assessment had to be assessed u/s 4 of CE Act
Corporate Law

Corporate Law
Arrest illegal as grounds of arrest not conveyed in writing
Income Tax

Income Tax
Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable
Service Tax

Service Tax
GST Demand based on order which is already set aside by Tribunal is unsustainable
Income Tax

Income Tax
Addition u/s. 56(2)(vii)(b) due to difference in circle rate & actual amount paid for land sustained
Income Tax

Income Tax
Computer software being integral for working of hardware are depreciable @60%
Excise Duty

Excise Duty
Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle
Excise Duty

Excise Duty
Notification 01/10-CE Benefits eligible for production from Capacity Expansion After 06.02.2010
Income Tax

Income Tax
