Articles by this Author
Income Tax

Income Tax
Rejection of special audit report of special auditor on flimsy ground is incorrect
Excise Duty

Excise Duty
Calibration tests and upgradation/ configuration as per customer’s requirement doesn’t amount to manufacture
Custom Duty

Custom Duty
Subsequent suspension cannot affect duty free import as DFIA license was valid at the time of import
Income Tax

Income Tax
Addition solely based on mismatch between receipts in P&L and in 26AS unsustainable
Goods and Services Tax

Goods and Services Tax
OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’
Income Tax

Income Tax
Disallowance towards investment made out of interest free own funds unjustified
Income Tax

Income Tax
Justified Invocation of Section 263: No Enquiry or Verification
Service Tax

Service Tax
Service tax paid on services received from overseas service providers in foreign countries duly refundable
Income Tax

Income Tax
Taxation of commission Receivable in the Accrual Year
Income Tax

Income Tax
Deduction for Marketing & Sales Expenses on Completed Work-in-Progress Project allowable in year of completion
Goods and Services Tax

Goods and Services Tax
Refund claim of inadvertently charged IGST at 18% instead of 0.1% duly allowable
Corporate Law

Corporate Law
Unjustified Vehicle Seizure by Customs Suspecting Smuggling
Income Tax

Income Tax
Unexplained Cash Deposit Post-Demonetization Invokes Section 69A
Service Tax

Service Tax
