Articles by this Author
Corporate Law

Corporate Law
Order set aside in absence of any notice prior to passing re-assessment order u/s 137B of Chennai City Municipal Corporation Act
Income Tax

Income Tax
Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
Income Tax

Income Tax
AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C
Goods and Services Tax

Goods and Services Tax
Second notice mentioned reason for cancellation of GST registration hence petitioner directed to furnish reply
Excise Duty

Excise Duty
Trade discount is not to be added in the assessable value
Income Tax

Income Tax
Payment of self-assessment tax is an existing liability u/s 132B for adjustment of seized cash
Income Tax

Income Tax
Issue of notice u/s 148 against deceased assessee is null in the eyes of law
Custom Duty

Custom Duty
CVD based on retail sale price in case of prepared glues and other prepared adhesives justified
Income Tax

Income Tax
Provisions of section 56(2)(x) are prospectively applicable only from 01.04.2017
Income Tax

Income Tax
Disallowance u/s 40(a)(ia) on account of non-deduction of TDS restricted to 30%
Service Tax

Service Tax
Extended period not invocable in subsequent notice when prior notice already issued on same subject
Excise Duty

Excise Duty
Interest not leviable when wrongly availed Cenvat credit is not utilized
Income Tax

Income Tax
Depreciation on asset allowable if acquisition is not claimed as application of income
Income Tax

Income Tax
