Articles by this Author
Income Tax
Income Tax
Addition u/s 69 sustained on failure to furnish explanation regarding cash deposited in bank accounts
Income Tax
Income Tax
TDS deduction vis-à-vis amortization of discount on debentures needs re-adjudication due to additional evidences
Excise Duty
Excise Duty
Cenvat of capital goods received in factory and used in manufacture of dutiable final product duly eligible
Income Tax
Income Tax
Penalty u/s 270A(9) imposed without specifying the limb is unsustainable
Income Tax
Income Tax
Claim of capital loss by furnishing of revised return is unsustainable
Income Tax
Income Tax
Burden to establish genuineness of deposit during demonetization period lies on assessee
Excise Duty
Excise Duty
Excise duty not leviable on waste or rubbish thrown up in the course of manufacture
Income Tax
Income Tax
Rejection of books of accounts of corporate assessee cannot be done in light manner
Income Tax
Income Tax
Interest paid for loan taken to pay compensation as part of family arbitration award cannot be claimed as deduction u/s 48
Service Tax
Service Tax
Order confirming demand under ‘Cargo Handling Service’ which was not proposed in notice is unsustainable
Income Tax
Income Tax
Addition of Notional Interest on Advances to Related Parties Unsustainable due to availability of sufficient interest free funds
Income Tax
Income Tax
Disallowance u/s 36(1)(va) for PF & ESI Delay unjustified as delay covered by General Clauses Act, 1897
Income Tax
Income Tax
Interest earned from nationalized banks not allowable as deduction u/s 80P
Custom Duty
Custom Duty
