Articles by this Author
Custom Duty

Custom Duty
Microphones and receivers used in manufacture of PCBA entitled for customs duty exemption prior to 06.07.2019
Goods and Services Tax

Goods and Services Tax
Differentiate pre and post GST works contract for transition to determine reimbursement of tax liability
Income Tax

Income Tax
Asset received for testing purpose not taxable u/s. 28(iv) as there is no benefit on use of such asset
Income Tax

Income Tax
Addition set aside as Percentage of Completion Method on real estate accounting duly followed ICAI guidelines
Company Law

Company Law
Reduction in paid-up share capital of Cochin Aircraft Maintenance Company stand approved
Income Tax

Income Tax
Entire Foreign Tax Credit allowed inspite of NIL taxability on account of 10A exemption
Income Tax

Income Tax
Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act
Income Tax

Income Tax
Set-off on furnace oil available after reducing 6% of purchase price u/r 41D(3)(a) of Bombay Sales Tax Rules
Custom Duty

Custom Duty
Notification 12/2012-Cus. benefit allowed to Coke Breeze as used for metallurgical purpose only
Income Tax

Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax

Income Tax
Unaccounted commission addition without corroborative evidence is not sustainable
Income Tax

Income Tax
Security deposit is actually sale consideration and is merely used as devise to postpone tax liability
Income Tax

Income Tax
Delay in filing cross-objection condoned and Tribunal directed to hear cross-objection
Custom Duty

Custom Duty
