Articles by this Author
Income Tax

Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
Income Tax

Income Tax
Post existence of PE, expense incurred by PE can be set off against connected income
Income Tax

Income Tax
Once books of accounts are rejected profit has to be estimated
Service Tax

Service Tax
Penalty not imposable in case of non-payment of service tax on bonafide doubt of taxability
Income Tax

Income Tax
Notice and order passed against non-extant entity is untenable
Income Tax

Income Tax
Foreign travel expenditure incurred for obtaining donations is allowable
Custom Duty

Custom Duty
Customs exemption available to PET granules under input category used during manufacture of moulds
Excise Duty

Excise Duty
EOU eligible to avail exemption as per notification no. 10/1997-CE dated 1.03.1997
Custom Duty

Custom Duty
Value fixed by Valuation Committee adopted without revealing methodology and basis is incorrect
Service Tax

Service Tax
CENVAT Credit towards meal coupons and group insurance of employees duly available
Income Tax

Income Tax
Deduction of unamortized brokerage claimed via revised return is allowable
Income Tax

Income Tax
Interest paid u/s 201(1A) on late payment of TDS is penal in nature
Income Tax

Income Tax
Trade discounts by newspaper company to advertising agency not liable to TDS
Income Tax

Income Tax
