Articles by this Author
Income Tax

Income Tax
Processing rectification application u/s 154 without giving reasonable opportunity is unsustainable
Service Tax

Service Tax
Delayed payment charges collected from customers from 01.07.2012 is not leviable to service tax
Custom Duty

Custom Duty
Provisional release of goods directed on payment of enhanced customs duty
Income Tax

Income Tax
Addition based on baseless allegation which cannot be proved is unsustainable
Income Tax

Income Tax
Deduction u/s 36(1)(va) denied on failure to deposit employee’s contribution before relevant due date
Income Tax

Income Tax
Capital gain doesn’t form part of turnover for the purpose of section 44AB
Income Tax

Income Tax
Time limit extendable in case of non-cooperation during conduct of special audit
Service Tax

Service Tax
Provision of service by commission agent to foreign principals is export of service
Goods and Services Tax

Goods and Services Tax
Bogus firm is not a ground enumerated u/s 29(2) for cancellation of GST registration
Goods and Services Tax

Goods and Services Tax
Provision of rule 89(4) of CGST Rules inapplicable to refund of integrated tax paid on zero-rated supply
Income Tax

Income Tax
Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars
Corporate Law

Corporate Law
Competent authority bound to re-assess basic tax rate post change in nature of land
Corporate Law

Corporate Law
Demand of property tax without assessment of property is untenable
Income Tax

Income Tax
