Articles by this Author
Excise Duty
Excise Duty
Demand u/r 11 unsustainable as rule 10(b) of Central Excise Valuation Rules applies
Goods and Services Tax
Goods and Services Tax
Service provider liable to pay 50% tax on works contract service provided to body corporate
Income Tax
Income Tax
Revision order u/s 263 without satisfying two essential condition is unsustainable
Income Tax
Income Tax
Transfer of goodwill taxable under Capital Gain and not business income
Income Tax
Income Tax
Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act
Excise Duty
Excise Duty
Granting adjournment beyond three times unjustified hence appeal dismissed for non-prosecution
Custom Duty
Custom Duty
Confiscation & penalty justifiable due to illicit smuggling of gold without valid documents
Income Tax
Income Tax
Condonation of inordinate delay of 191 days without justifiable reason not granted
Income Tax
Income Tax
Penalty u/s 271B not leviable as benefit of presumptive taxation upto Rs. 2 Crores available
Income Tax
Income Tax
No tax is payable on interest accrued as fixed deposit is under prohibitory order
Service Tax
Service Tax
Service tax leviable on teaching yoga & meditation under ‘Health & Fitness Services’
Income Tax
Income Tax
Denial of exemption u/s 11 unjustified as primary activity of trust doesn’t involve profit motive
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Corporate Law
Corporate Law
