Articles by this Author
Corporate Law
Corporate Law
Unregistered Claim of Revenue Authorities for Government Dues Unsustained
Income Tax
Income Tax
Business profit not taxable in India in absence of Permanent Establishment
Income Tax
Income Tax
Subsidy received for establishing an industrial unit in backward area is capital receipt
Custom Duty
Custom Duty
Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10
Income Tax
Income Tax
Provisions of section 14A doesn’t apply in banking companies were shares & securities are held as stock
Service Tax
Service Tax
Services relating to construction of roads etc. to Government authorities is exemption vide notification 25/2012-ST
Excise Duty
Excise Duty
CENVAT credit on warranty services eligible as such service are in relation to manufacture
Service Tax
Service Tax
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Service Tax
Service Tax
Invocation of extended period not justified as there was no wilful suppression of facts
Service Tax
Service Tax
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Income Tax
Income Tax
Disallowance towards delayed payment of PF & ESIC unjustified as amount paid before due date of return u/s 139(1)
Income Tax
Income Tax
Addition towards on-money receipts sustained by invoking statue presumption u/s 292C
Income Tax
Income Tax
TDS not deductible on rent payment made to person who is exempt from payment of tax
Income Tax
Income Tax
