Articles by this Author
Income Tax
Income Tax
Notice issued in the name of non-existing entity is liable to be set aside
Income Tax
Income Tax
Dispute in stamp value may be referred to the valuation officer
Income Tax
Income Tax
Addition invoking section 56(2)(vii)(b) unsustained as stamp duty value less than agreement value
Income Tax
Income Tax
On-money income assessable in year in which sale of concerned flat is declared
Excise Duty
Excise Duty
Refund claim hit by principles of unjust enrichment on failure to prove that incidence of duty not passed on
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion without cogent evidence is unsustainable
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on reimbursement of mobilization and demobilization cost
Income Tax
Income Tax
Revisionary jurisdiction unsustainable as Pr.CIT finding is based on incorrect appreciation of facts
Income Tax
Income Tax
Addition u/s 68 on mere presumptions and suspicion is bad in law
Excise Duty
Excise Duty
When no other price available at time of stock transfer value should be determined via best judgment method
Income Tax
Income Tax
Service tax amount cannot be included in gross receipt for Tax Audit u/s 44AD
Service Tax
Service Tax
Service tax not payable on MRSAS as contract is for performance of work and not supply of manpower
Income Tax
Income Tax
Addition u/s 69A unsustainable as source of loan transaction duly explained
Income Tax
Income Tax
