Articles by this Author
Income Tax
Income Tax
Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
Excise Duty
Excise Duty
CENVAT Credit for Input Services used in Manufacturing & Sale of Final Products Cannot Be Denied
Service Tax
Service Tax
Contract involving both service and transfer of property in goods is classifiable under works contract
Income Tax
Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax
Income Tax
TNMM is most appropriate Method for international sale of finished goods
Excise Duty
Excise Duty
CENVAT Credit on inputs used for fabrication of capital goods is eligible
Income Tax
Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
Service Tax
Service Tax
Demand based on computer printouts unsustainable if not satisfies conditions u/s. 36B of Central Excise Act
Custom Duty
Custom Duty
Drawback available on export of gold dore bars when only additional duty paid at the time of import
Income Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
Service Tax
Service Tax
Provision of telecommunication and ancillary support service on its own doesn’t qualify as intermediary service
Income Tax
Income Tax
Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A
Income Tax
Income Tax
Once assessment order is passed Dispute Resolution Panel not empowered to give direction
Excise Duty
Excise Duty
