Articles by this Author
Goods and Services Tax
Goods and Services Tax
No interest leviable u/s. 50 of GST Act from date of deposit in electronic cash ledger till filing of GSTR-3B
Custom Duty
Custom Duty
Import of parts of e-rikshaw without essential components not to be presumed as import of e-rikshaw in CKD/SKD
Custom Duty
Custom Duty
Royalty and licence fees paid by Xiaomi India is includible in transaction value
Income Tax
Income Tax
Mortgage created based on copy of sale deed is invalid: DRAT Chennai
Income Tax
Income Tax
Demonetization period cash deposit addition not sustained as SOP in CBDT instruction No. 3/2017 not followed
Goods and Services Tax
Goods and Services Tax
Arrest in fraudulent availment of ITC not illegal as all mandates of CGST and BNSS complied
Income Tax
Income Tax
Unexplained investment addition relying solely upon unverified excel sheet and loose sheet cannot be sustained
Income Tax
Income Tax
Reopening of assessment for wrong year is illegal and unsustainable
Excise Duty
Excise Duty
Disallowance of ISD distributed credit due to mere technical defects in supplier invoice not justifiable
Company Law
Company Law
Reversal of CENVAT credit doesn’t tantamount to pre-deposit hence writ dismissed
Corporate Law
Corporate Law
Issuance of debit note or raising reconciliation issues at later stage doesn’t establish pre-existing dispute
Corporate Law
Corporate Law
Person aggrieved by recovery officer’s order should prefer appeal before Debts Recovery Tribunal
Custom Duty
Custom Duty
Water meters are correctly classifiable under CTI 90282000 and not under 90261010
Income Tax
Income Tax
