Articles by this Author
Income Tax
Income Tax
Revenue not allowed to add reasons to reasons recorded at the time of reopening notice u/s 148
Income Tax
Income Tax
Receipts doesn’t qualify as FIS under India-USA DTAA as service rendered without transfer of technical know-how
Goods and Services Tax
Goods and Services Tax
Cancellation of GST registration based on direction of authorities of other statute is unsustainable
Income Tax
Income Tax
Addition u/s. 69A unsustainable as cash found during search duly explained
Excise Duty
Excise Duty
Duty demand based on data from computer print-out without corroborative evidence unsustainable
Service Tax
Service Tax
Catering service to students in educational institution exempt from service tax
Income Tax
Income Tax
Details of business promotion expenditure duly produced and hence disallowance u/s 37 unjustified
Income Tax
Income Tax
Employees’ contribution to Provident Fund allowed as deposited before filing of return
Custom Duty
Custom Duty
Rejection of declared value based on NIDB data on similar goods unsustainable
Excise Duty
Excise Duty
Rejection of application for fixation of special rate to new industrial units set up in North-Eastern States unjustified
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Custom Duty
Custom Duty
Transaction value will be assessable value when buyer and seller are unrelated and price is sole consideration
Income Tax
Income Tax
Disallowance of interest u/s 36(1)(iii) restricted to borrowed amount not used for business
Income Tax
Income Tax
