Articles by this Author
Excise Duty
Excise Duty
5% Payment Option Not Automatic for Credit Reversal under Rule 6 of Cenvat Credit Rules
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Income Tax
Income Tax
Disallowance of foreign travel expenditure justified as business expediency not proved
Goods and Services Tax
Goods and Services Tax
Imposition of penalty u/s. 129(3) of UPGST untenable in absence of intention to evade tax
Income Tax
Income Tax
Petition premature as objections can be raised before assessing authority
Income Tax
Income Tax
Income derived from twin land transactions treated as business income
Custom Duty
Custom Duty
Higher redemption fine and penalty imposable for repeated violation of Minimum Import Price
Income Tax
Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax
Income Tax
Revision u/s 263 without recording a finding regarding escapement of income is unsustainable
Custom Duty
Custom Duty
Importer cannot be forced to follow non-beneficial provision: CESTAT Kolkata
Income Tax
Income Tax
Annual Lettable Value of vacant property held as stock-in-trade is computed at NIL
Income Tax
Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Custom Duty
Custom Duty
‘Frequency converter’ is rightly classifiable under Chapter Heading 8504
Income Tax
Income Tax
