Articles by this Author
Custom Duty

Custom Duty
Sanitaryware meant for use in kitchen, toilets or bathroom falls under Chapter 74
Excise Duty

Excise Duty
Tribunal doesn’t have jurisdiction to prescribe rate of interest for refund
Income Tax

Income Tax
Income from pension scheme exempt u/s. 10(23AAB) of Income Tax Act
Income Tax

Income Tax
Section 36(1)(vii) doesn’t require to establish that debts have become bad before writing off
Income Tax

Income Tax
Disallowance u/s 36(1)(iii) unsustainable as interest bearing funds not utilized for non-business purpose
Service Tax

Service Tax
Extended period of limitation invoked as facts suppressed with intention to evade payment of tax
Service Tax

Service Tax
Order passed without assigning any reasons is non-speaking order
Service Tax

Service Tax
Merely billing customers for booking of cargo space doesn’t make one a Freight Forwarder
Excise Duty

Excise Duty
Interest on Pre-deposit Refund payable after 3 Months from Tribunal Order
Income Tax

Income Tax
Revisionary proceedings u/s 263 justified if no proper inquiry by AO
Custom Duty

Custom Duty
Delay in filing appeal beyond extended period of 30 days not condonable
Income Tax

Income Tax
Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified
Income Tax

Income Tax
Addition u/s 69B based on incriminating material found during search action sustained
Income Tax

Income Tax
