Articles by this Author
Excise Duty

Excise Duty
Sugar cess paid on import of raw sugar duly available as cenvat credit
Custom Duty

Custom Duty
Revocation of license of authorized courier unjustified in absence of any role in impugned smuggling
Service Tax

Service Tax
Extended period not invocable in absence of suppression of facts or malafied intention
Income Tax

Income Tax
Disallowance of staff welfare expenditure resorting to adhoc base unsustainable
Income Tax

Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction established
Service Tax

Service Tax
Service tax leviable on sub-contractor even though tax paid by main contractor
Income Tax

Income Tax
Tax incidence of joint development agreement and subsequent sale of flats is different
Income Tax

Income Tax
Granting one day time to furnish reply against notice issued unjustified
Income Tax

Income Tax
Addition based on statements alone without any other corroborative evidence unsustainable
Corporate Law

Corporate Law
Initiation of CIRP u/s 9 unsustainable as dispute existed prior to issue of demand notice
Service Tax

Service Tax
International inbound roaming services amount to export of service
Excise Duty

Excise Duty
CENVAT Credit availed on trading activity is not admissible
Income Tax

Income Tax
Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable
Income Tax

Income Tax
