Articles by this Author
Excise Duty
Excise Duty
Payment of 10% of value of exempted goods not enforceable after proportionate reversal of Cenvat Credit
Income Tax
Income Tax
Date of handing over of possession of new property relevant for deduction u/s. 54
Income Tax
Income Tax
EPFO not liable to deduct TDS as rent free accommodation not provided to employees
Income Tax
Income Tax
Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
Income Tax
Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Service Tax
Service Tax
Monies collected as tax even if wrongly done has to be deposited to Government
Service Tax
Service Tax
Merely right confirmed on party to sale of goods or service undertaken doesn’t make it a franchisee agreement
Excise Duty
Excise Duty
Demand of 10%/5% on exempted goods unsustainable as proportionate reversal already made
Income Tax
Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
Goods and Services Tax
Goods and Services Tax
Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect
Income Tax
Income Tax
Addition u/s 56(2)(x) of Income Tax Act in casual manner unsustainable
Income Tax
Income Tax
