Articles by this Author
Income Tax

Income Tax
Unjustified Addition under Section 68: Creditworthiness Established
Income Tax

Income Tax
Shares/securities/PMS/Mutual fund held as investment taxable under capital gains
Income Tax

Income Tax
Revisional jurisdiction u/s 263 not invocable as order neither erroneous nor prejudicial to interest of revenue
Income Tax

Income Tax
Delay in filing of an appeal with a plea of waiting for outcome of judicial decision not condoned
Excise Duty

Excise Duty
CENVAT Credit in respect of effluent treatment activity allowable
Excise Duty

Excise Duty
CENVAT Credit on ISD invoice issued without obtaining ISD registration available
Income Tax

Income Tax
Initiation of revisionary proceedings u/s 263 on aspects outside the scope of limited scrutiny untenable
Income Tax

Income Tax
Initiation of reassessment proceedings u/s. 147 based on incorrect facts is invalid
Income Tax

Income Tax
Penalty notice u/s 271(1)(c) without specifying exact limb is bad-in-law
Excise Duty

Excise Duty
CENVAT Credit eligible on inputs used for manufacture of final products that are destroyed during testing
Custom Duty

Custom Duty
Imported product which functions like badge reader is rightly classifiable under Chapter 8543
Income Tax

Income Tax
Ad-hoc disallowance of expenditure without any basis is unsustainable in law
Income Tax

Income Tax
Section 40A(2)(b) Disallowance for Assumed Higher Sub-contracting Income is unsustainable
Corporate Law

Corporate Law
