Articles by this Author
Income Tax

Income Tax
Principal amount taken for trading purpose when waived off results in income
Income Tax

Income Tax
Denial of pre-operative expenses intricate to nature of business activity is unsustainable
Income Tax

Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
Company Law

Company Law
Remuneration as per Office Memorandum dated 30.11.2018 payable to Company Secretary attached with office of Official Liquidator
Custom Duty

Custom Duty
Suspension of Customs Broker Licence without affording adequate opportunity of being heard is unjustified
Service Tax

Service Tax
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Custom Duty

Custom Duty
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Income Tax

Income Tax
Directions issued by superior authorities are binding on Assessing Officer
Income Tax

Income Tax
Penalty u/s 271D and 271E leviable as reasonable cause for accepting loan and advances in cash not explained
Service Tax

Service Tax
Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission
Service Tax

Service Tax
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Income Tax

Income Tax
Reopening of assessment without tangible material is unsustainable
Excise Duty

Excise Duty
Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified
Income Tax

Income Tax
