Articles by this Author
Custom Duty
Custom Duty
Dismissal of appeal by Tribunal without hearing matter on merits unjustified
Income Tax
Income Tax
Exemption u/s. 54 unjustified as benefit claimed on different document and later transaction completed differently
Income Tax
Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
Income Tax
Income Tax
Transfer of reserve created out of tax paid profit is not mistake rectifiable under section 154
Service Tax
Service Tax
Service tax demand under reverse charge for IPR registered in foreign country unsustainable
Income Tax
Income Tax
Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
Income Tax
Income Tax
Issuance of notice to demerged company is invalid
Income Tax
Income Tax
Period in deduction section 54EC of Income Tax Act has to be regarded as six British Calendar months
Income Tax
Income Tax
Addition during demonetization not sustained in absence of any abnormal trend of cash sales
Income Tax
Income Tax
Interest payment on cash loan covered u/s 69C as unexplained expenditure
Custom Duty
Custom Duty
Penalty u/s 114 imposable on CHA who abetted or facilitated illegal attempted export of prohibited goods
Service Tax
Service Tax
Activity of loading, unloading of goods at port taxable under Cargo Handling Service
Income Tax
Income Tax
Reopening of assessment without tangible material is invalid
Income Tax
Income Tax
