Articles by this Author
Income Tax

Income Tax
Section 10(23C)(iiiab) exemption not available to society not substantially financed by government
Income Tax

Income Tax
Non-passing of draft assessment order u/s 144C(1) renders final assessment Jurisdictionless
Income Tax

Income Tax
DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified
Income Tax

Income Tax
Additional Deduction Claimable Under Section 80JJAA After Return Filing
Income Tax

Income Tax
No TDS on Joint Venture Payments Without Contractual Relation
Custom Duty

Custom Duty
Court Didn’t Dispense with Pre-deposit Requirement in Non-Rare Case
Income Tax

Income Tax
Disallowance u/s 14A without scrutinizing books of accounts is unwarranted
Custom Duty

Custom Duty
Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander
Custom Duty

Custom Duty
Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate
Income Tax

Income Tax
Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA
Income Tax

Income Tax
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Income Tax

Income Tax
Nature and source of credit being linked to business it cannot be assessed under deeming section 68
Service Tax

Service Tax
Sale of customized software on CD is excisable goods hence cannot be considered for levy of service tax
Service Tax

Service Tax
