Articles by this Author
Income Tax
Income Tax
Additional depreciation on heavy vehicle inadmissible when used in own business & not on hire
Service Tax
Service Tax
Exemption from Service Tax under RCM: Service Doesn’t Qualify as Manpower Supply Service
Service Tax
Service Tax
Invocation of extended period of limitation unjustified if issue involved is purely interpretational
Income Tax
Income Tax
TP adjustment deleted as ALP of ESOP expenses cannot be taken as NIL
Income Tax
Income Tax
Addition u/s 68 towards unexplained unsecure loan unsustainable as onus duly discharged
Income Tax
Income Tax
Matter set back to AO to verify source of addition u/s 69C as explained before settlement commission
Service Tax
Service Tax
Service Tax Inapplicable to Construction of Residential Complex for JnRUM Works Contract
Income Tax
Income Tax
Penalty u/s 270A unsustainable as non-declaration cannot be equated as underreporting of income
Excise Duty
Excise Duty
Confirmation of duty demand unjustified in absence of any loss of revenue
Custom Duty
Custom Duty
Enhancement of value unsustained as same price for various other consignments accepted by department
Service Tax
Service Tax
Transportation of goods by air/sea to place outside India being export of service is outside service tax net
Service Tax
Service Tax
Other services naturally bundled with principal service of transportation is classifiable under GTA service
Excise Duty
Excise Duty
Charge of clandestine removal cannot be imputed without independent investigation
Income Tax
Income Tax
