Articles by this Author
Income Tax
Income Tax
Addition u/s 68 unjustified as sufficient evidences placed to discharge initial onus
Income Tax
Income Tax
Levy of late fees u/s 234E for delay in filing TDS return for period prior to 01.06.2015 unwarranted
Goods and Services Tax
Goods and Services Tax
‘Bakery Shortening’ and ‘Vanaspati’ are same commodities under Sales Tax Law
Custom Duty
Custom Duty
Revocation of customs broker licence for violating obligation under regulation 10 of CBLR, 2018 unwarranted
Income Tax
Income Tax
Receipts taxable under FTS/FIS on failure to prove basis of cost allocation
Service Tax
Service Tax
Service tax leviable on provision of service relating to inspection and certification of export goods
Excise Duty
Excise Duty
Court directs Excise Commissioner to reconsider claim of petitioner vis-à-vis distance between Temple and Bar
Income Tax
Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax
Income Tax
Long-term capital loss u/s 50B allowed as Form 3CEA filed during assessment proceeding
Income Tax
Income Tax
Addition towards LTCG sustained as no documentary evidence of lower sale consideration furnished
Service Tax
Service Tax
Extended period without willful suppression of facts with an intent to evade tax not invocable
Excise Duty
Excise Duty
Duty demand unsustainable as activity of fitting power lens into frames doesn’t amount to manufacture
Income Tax
Income Tax
Section 50C not apply to property purchased/ sold as business property
Income Tax
Income Tax
