Articles by this Author
Custom Duty
Custom Duty
Resorting to provisional assessment without doubting/ rejecting load port test certificate unjustified
Excise Duty
Excise Duty
Cenvat credit admissible to transferee on account of change of ownership
Income Tax
Income Tax
Disallowance of part of commission payment as business expenditure unjustified
Income Tax
Income Tax
Deduction u/s 57 available only when it is established that expense is expended wholly and exclusively for earning income
Income Tax
Income Tax
Addition towards unexplained investment u/s 69 based on presumptions unsustainable
Excise Duty
Excise Duty
Duty demand not sustained as statutory records duly reflects receipts and consumption of goods
Income Tax
Income Tax
Interest which is not received on debits cannot be disallowed
Excise Duty
Excise Duty
Denial of CENVAT Credit on supplementary invoices prior to 01.04.2011 unjustified
Income Tax
Income Tax
Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
Income Tax
Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax
Income Tax
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Service Tax
Service Tax
Levy of penalty u/s. 78 unsustained as duty liability with interest paid before issuance of notice
Service Tax
Service Tax
Cenvat Credit can be utilized for payment of service tax on import of services
Income Tax
Income Tax
