Articles by this Author
Service Tax
Service Tax
Work order involving supply of material and service is classifiable under works contract service
Income Tax
Income Tax
Maintenance charges taxable as business income since not connected to rental income
Income Tax
Income Tax
Disallowance of revenue expenditure merely based on description of expense is unsustainable
Goods and Services Tax
Goods and Services Tax
Denial of benefit of ‘Vera Samadhan Yojna, 2019’ for inadvertently less payment of petty amount unjustified
Corporate Law
Corporate Law
Look Out Circular cannot be made norm to recover outstanding Bank payments
Income Tax
Income Tax
Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
Excise Duty
Excise Duty
Demand as job worker unsustained in absence of supply of goods by principal manufacturer
Income Tax
Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Corporate Law
Corporate Law
Ambit of ‘manufacture’ for purpose of ‘deemed export’ has expanded coverage
Income Tax
Income Tax
Addition in bogus purchase transaction reduced on pro-rata basis
Income Tax
Income Tax
Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
Custom Duty
Custom Duty
Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920
Income Tax
Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax
Income Tax
