Articles by this Author
Income Tax
Income Tax
Addition u/s 68 unsustainable as assessee’s involved in price manipulation not established
Custom Duty
Custom Duty
Provisional release granted due to inaction on part of Custom department
Income Tax
Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax
Income Tax
Forfeiture of share application money being capital receipt is not taxable
Goods and Services Tax
Goods and Services Tax
Penalty u/s. 122 imposable for default in tax payment on wrong claim of input tax credit
Income Tax
Income Tax
Deduction u/s 80P(2)(a)(i) available to Souharda Co-operative Society if requirement of mandatory fund is satisfied
Excise Duty
Excise Duty
Recovery of CENVAT Credit against Input Service Distributor u/r 14 of CCR, 2004 unsustainable
Income Tax
Income Tax
TDS in case of ESOP is deductible at time option is exercised and shares are allotted to employees
Income Tax
Income Tax
Denial of deduction u/s. 80IB(10) unjustified as separate building planning permission obtained for each block
Income Tax
Income Tax
Reassessment u/s. 147 without new tangible material is unsustainable
Service Tax
Service Tax
Differential demand of service tax under composite works contract unsustainable as VAT paid on goods component
Income Tax
Income Tax
Addition u/s. 56(2)(viib) by rejection of valuation determined by assessee without referring to DVO unjustified
Income Tax
Income Tax
Provision of section 115BBE doesn’t apply as source of cash deposit explained
Income Tax
Income Tax
