Articles by this Author
Income Tax

Income Tax
Difference in closing stock emanating from preceding years cannot be attributed to year under consideration.
Goods and Services Tax

Goods and Services Tax
Extended period of limitation not invocable as mandatory twin factors missing
Income Tax

Income Tax
TCS Provisions applicable on amounts received from illegal miners/ transporters
Income Tax

Income Tax
Only international and not entity level transactions covered in transfer pricing adjustment
Goods and Services Tax

Goods and Services Tax
Rejection cannot be rejected on mere technicality if all substantive conditions satisfied
Income Tax

Income Tax
Delay in filing cross objection without plausible explanation cannot be condoned
Income Tax

Income Tax
Salary Receipt by NRI for Services in Morocco: India-Morocco DTAA Article 15(1) Benefit eligible
Income Tax

Income Tax
Addition of unexplained investment unsustained on failure to establish that society was benamidar of assessee
Income Tax

Income Tax
Traffic Rule Violation: Compounding Fee allowable as Business Expense
Income Tax

Income Tax
Demerger: Depreciation is allowed on WDV Based on Consideration Paid
Excise Duty

Excise Duty
Eligibility of CENVAT Credit for Duty on Molasses in Rectified Spirit Production
Custom Duty

Custom Duty
Unsustainable Penalty u/s. 112 and 114AA without Knowledge of Prohibited Goods Import
Income Tax

Income Tax
Mere denial of claim of deduction doesn’t attract penalty u/s 271(1)(c)
Income Tax

Income Tax
