Articles by this Author
Income Tax

Income Tax
Exemption u/s 11 available against receipt of trust from activities like sale of plots/ flats
Income Tax

Income Tax
Rate at which loan taken by Appellant cannot be taken as internal CUP to benchmark loan given to AE
Income Tax

Income Tax
Agency commission rightly marked as NIL on failure to produce evidence regarding rending service by AE
Corporate Law

Corporate Law
Husband supplies money for acquiring property in wife’s name doesn’t imply benami transaction
Custom Duty

Custom Duty
Goods imported separately cannot be clubbed for the purpose of classification
Excise Duty

Excise Duty
Value of goods exported not includible in threshold limit prescribed under notification no. 8/2003-CE
Service Tax

Service Tax
Claim of wrong availment of abatement doesn’t amount to mis-declaration so demand of normal period sustained
Income Tax

Income Tax
Adjustment towards disallowance in terms of section 36(1)(va) are permissible under scope of section 143(1)
Excise Duty

Excise Duty
Penalty u/s 11AC unwarranted as Excise duty paid with interest
Goods and Services Tax

Goods and Services Tax
Motor Vehicle Tax exempted on motor vehicles deployed to Central Deposit Yard Premises
Income Tax

Income Tax
Notice issued to ceased entity is fundamentally illegal and without jurisdiction
Income Tax

Income Tax
Arriving at Arm’s Length Price as NIL without giving contrary finding is unsustainable
Excise Duty

Excise Duty
Input Service Distributor procedure not to be followed in absence of head office-branch office relation
Income Tax

Income Tax
