Articles by this Author
Custom Duty
Custom Duty
Sending order without ‘registered post with acknowledgement due’ is invalid service of order
Corporate Law
Corporate Law
Suspension of initiation of CIRP applies to date of default
Income Tax
Income Tax
Revisionary power u/s 263 rightly invoked as order erroneous and prejudicial to interest of revenue
Income Tax
Income Tax
Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable
Custom Duty
Custom Duty
Customs authorities cannot counter once licencing authorities are satisfied that licencing conditions are fulfilled
Income Tax
Income Tax
Payments towards Interconnectivity Utility Charges not royalty/ FTS hence not taxable
Custom Duty
Custom Duty
Revocation of Customs Broker licence as exporters untraceable during subsequent verification unjustified
Income Tax
Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Income Tax
Income Tax
Depreciation on right to build and operate tool road is admissible as intangible asset
Income Tax
Income Tax
Disallowance u/s 14A in absence of exempt income unsustainable
Income Tax
Income Tax
Infrastructure development of leased property expenditure is revenue in nature
Income Tax
Income Tax
Undisclosed overseas bank account matter remanded back as consent waiver form signed
Custom Duty
Custom Duty
Non-adjudication of notice within time limit prescribed u/s 28(9) of Customs Act is unsustainable
Income Tax
Income Tax
