Articles by this Author
Income Tax
Income Tax
Deduction u/s 80G duly allowable even if expense is incurred for CSR
DGFT
DGFT
Proportionate increase in quota for import not entitled as Consent to Operate was issued after fixing total import limit
Goods and Services Tax
Goods and Services Tax
Sale of High Speed Diesel at concessional sales tax without complying with mandatory requirement not proved
Corporate Law
Corporate Law
Blocking order under Information Technology Act are unassailable on doctrine of proportionality
Corporate Law
Corporate Law
Property tax rate duly applied as non-use or close condition of property was never in knowledge of Corporation
Excise Duty
Excise Duty
Shortage ascertained during stock-taking was based on assumption and presumption hence duty demand untenable
Income Tax
Income Tax
Estimate of cost by Departmental Valuer cannot constitute concealment hence penalty u/s 271(1)(c) not leviable
Income Tax
Income Tax
Addition of cash deposit during demonetization unsustained as agriculture was only source of income
Custom Duty
Custom Duty
Upgraded Beneficiated Ilmenite Classifiable under CTH 2823
Income Tax
Income Tax
Revenue from operation of hotel/resort taxable under the head “Business income”
Income Tax
Income Tax
Order passed u/s 148A(d) would remain subject to order to be ultimately passed in reassessment proceeding u/s 148
Income Tax
Income Tax
Addition u/s 40A(3) unsustainable as in liquor business strict adherence to payment via banking channel not practicable
Service Tax
Service Tax
Wireline logging, perforation and mechanical job service is classifiable under mining service
Service Tax
Service Tax
