Articles by this Author
Income Tax
Income Tax
Reopening u/s 148 unsustainable as relevant income already reflected in return
Service Tax
Service Tax
No Service Tax on Consulting Engineering Service for Road Construction in J&K
Income Tax
Income Tax
Registration u/s 12A granted as activities of plastic waste management is covered within limb of ‘Charitable Purpose’
Income Tax
Income Tax
Reopening of assessment before disposing of objections filed by assessee is unsustainable
Excise Duty
Excise Duty
Refund of cess on Oil Industry Development Cess available as burden not passed on to buyer
Income Tax
Income Tax
Rejection of books of accounts merely because of lower gross profit rate is unsustainable
Excise Duty
Excise Duty
Mere Chartered Accountant’s certificate without documentary evidence is not sufficient for duty treatment of obsolete stock
Excise Duty
Excise Duty
Exemption under 12/2012-CE available to aluminium structures and fabricated items used as towers of wind turbines
Service Tax
Service Tax
Sharing service of corporate staff with group companies is covered within ‘manpower recruitment or supply agency’
Income Tax
Income Tax
No TDS on amount paid by resident to non-resident for resale of computer software through EULA agreements
Excise Duty
Excise Duty
Pressmud, bagasse, boiler ash and sludge being waste or byproduct is outside the purview of rule 6 of CCR, 2004
Income Tax
Income Tax
Enhancement by CIT(A) without providing opportunity to assessee is unsustainable
Service Tax
Service Tax
Demand invoking extended period unsustained as notice issued after two years of departmental knowledge
Goods and Services Tax
Goods and Services Tax
