Articles by this Author
Income Tax
Income Tax
Certificates issued by Singapore Tax Authorities is sufficient evidence for accepting legal position
Income Tax
Income Tax
Credit for advance tax and TDS granted on upload of migration order
Income Tax
Income Tax
Extended time limit not available as assessee ceases to be an ‘eligible assessee’
Service Tax
Service Tax
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction duly proved
Custom Duty
Custom Duty
Refund claim not maintainable in absence of any challenge to assessment order
Excise Duty
Excise Duty
Effluent treatment of industrial waste is input service and hence CENVAT admissible
Service Tax
Service Tax
Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’
Income Tax
Income Tax
Re-assessment order passed against a non-existent entity is bad-in-law
Income Tax
Income Tax
Addition in absence of any incriminating material found during search is unsustainable
Income Tax
Income Tax
Reasonable addition estimated on the basis of 5% bogus purchase sustained
Income Tax
Income Tax
Reopening of assessment unjustified as no failure to disclose full and true material facts
Service Tax
Service Tax
Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service
Income Tax
Income Tax
