Articles by this Author
Income Tax

Income Tax
Section 205 restricts direct demand where TDS is deducted from income
Corporate Law

Corporate Law
Bail on medical ground not granted as treatment can be provided to applicant in jail
Custom Duty

Custom Duty
Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Excise Duty

Excise Duty
No SSI exemption available if brand name not registered in the name of assessee
Goods and Services Tax

Goods and Services Tax
Order rejecting GST refund for non-receipt of lease rental passed without considering contention remanded back
Corporate Law

Corporate Law
Entertainment tax payable on organizing trade fairs at Pragati Maidan
Goods and Services Tax

Goods and Services Tax
Plea that is not put forward in pleading cannot be argued later for grant of relief
Excise Duty

Excise Duty
Benefit of notification 4/2006-CE available on clearance of Spent Sulphuric Acid
Income Tax

Income Tax
Interest from investment in bank governed by Co-operative Societies Act is eligible for deduction u/s 80P(2)(d)
Goods and Services Tax

Goods and Services Tax
Penalty u/s 129(3) of CGST Act unsustainable as no intention to evade payment of tax
Goods and Services Tax

Goods and Services Tax
Aluminium Foil Container is classifiable under 7615 with 12% GST
Excise Duty

Excise Duty
Post-clearance compliance of stipulations precludes denial of entitlement which is otherwise available
Income Tax

Income Tax
