Articles by this Author
Income Tax
Income Tax
TPO’s scope is limited to computing arm’s length price of a transaction
Income Tax
Income Tax
Reopening of assessment without any fresh tangible material unsustainable
Goods and Services Tax
Goods and Services Tax
GST Proceedings u/s 129(1)(b) is bad when owner of goods comes forward to pay penalty
Custom Duty
Custom Duty
Allegation of undervaluation of imported goods based on retracted statements unsustainable
Income Tax
Income Tax
Donation out of accumulated funds u/s. 11(2) are not allowable as application of income
Income Tax
Income Tax
Interest incurred for acquisition of clear title of property allowable as cost of acquisition
Income Tax
Income Tax
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
Excise Duty
Excise Duty
Top gas is refuse and cannot be held to be manufactured goods
Income Tax
Income Tax
Royalty not embedded in import price paid to AE hence adjustment unsustainable
Custom Duty
Custom Duty
Smuggling of contraband gold from third country of origin liable to absolute confiscation
Corporate Law
Corporate Law
Demystifying Valuation and Measurement of Share-Based Payment Transactions (SBT) and ESOPs
Custom Duty
Custom Duty
Attachment of bank account and detention of goods without duty demand unjustified
Service Tax
Service Tax
Refund of unutilized Cenvat Credit admissible for export without payment of service tax
Income Tax
Income Tax
