Articles by this Author
Income Tax

Income Tax
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
Income Tax

Income Tax
Scope of verification in limited scrutiny not extendable to other issues
Income Tax

Income Tax
Provisions of section 194C applies to work and not for purchase of material
Goods and Services Tax

Goods and Services Tax
Refund of IGST paid on exported goods being zero-rated supplies admissible as excess drawback repaid
Service Tax

Service Tax
Land reclamation and soil stabilization provided in course of construction of port is exempt from service tax
Service Tax

Service Tax
Deduction given in sales invoice being discount not taxable under Business Auxiliary Service
Service Tax

Service Tax
Notification 25/2012-ST exempts works contract service related to railway
Excise Duty

Excise Duty
Appeal dismissed for non-prosecution due to repeated adjournments
Income Tax

Income Tax
Mechanical issuance of notice u/s 148 of the Income Tax Act is unsustainable
Excise Duty

Excise Duty
Interest not leviable in case of revenue neutral situation
Corporate Law

Corporate Law
Exemption availability u/s. 38(1)(b) of Insecticide Act, 1968 to Ethephon not decided due to pending proceeding
Income Tax

Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax

Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax

Income Tax
