Articles by this Author
Service Tax

Service Tax
Prior period demand not maintainable as ‘Information Technology Software Service’ effective from 16.05.2008
Custom Duty

Custom Duty
‘Squid Liver Powder’ is correctly classifiable under CTH 23099090
Corporate Law

Corporate Law
Vehicles used in Central Deposit Yard is not leviable to motor vehicle tax
Goods and Services Tax

Goods and Services Tax
Guidelines relating to tax on works contract executed prior and after 01.07.2017
Custom Duty

Custom Duty
Section 14 of Customs Act not relevant to rough diamonds as same are leviable to NIL duty
Corporate Law

Corporate Law
Modifications/alterations after approval of resolution plan of CoC and before approval by Adjudicating Authority not justified
Excise Duty

Excise Duty
Chick drinker, Auto feeder and Poultry cage are rightly classifiable under CETH 84361000
Custom Duty

Custom Duty
Low Aromatic White Spirit is rightly classifiable under the CTH 27101990
Income Tax

Income Tax
Benefit of exemption u/s 11(1)(a) and 11(2) not available to deemed income u/s 11(3)
Income Tax

Income Tax
Addition in case of bogus purchases restricted to the extent of gross profit involved in business
Service Tax

Service Tax
Services performed on principal-to-principal basis not classifiable as intermediary service
Income Tax

Income Tax
Interest by reference court u/s 28 of Land Acquisition Act is not chargeable to tax
Income Tax

Income Tax
Order passed without proper service of notice u/s 147/148 is liable to be quashed
Income Tax

Income Tax
