Articles by this Author
Excise Duty

Excise Duty
Operational or administrative assistance or infrastructural support falls within Business Support Service
Goods and Services Tax

Goods and Services Tax
Restrictions on HGO for late payment of GST not imposed as pilgrims registered will be affected
Income Tax

Income Tax
Penalty not leviable as disallowance u/s 14A made on estimate basis
Income Tax

Income Tax
Order passed u/s 147 not borne out of any record is non-est
Service Tax

Service Tax
Concession fee for right to develop/ operate/ maintain port is not classifiable u/s 65(105)(zzzq)
Service Tax

Service Tax
Whole of service rendered and consumed outside India is not leviable to service tax
Excise Duty

Excise Duty
EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only
Income Tax

Income Tax
Penalty u/s 271B for non-filing of tax audit report not leviable if sufficient cause shown
Income Tax

Income Tax
Penalty u/s 271B not leviable as turnover is below exemption limit prescribed u/s 44AB
Corporate Law

Corporate Law
Suit by representative of Trust in terms of Trust Deed is maintainable
Finance

Finance
Merely filing of chargesheet cannot defeat grant of default bail u/s 167(2) of Cr. P.C.
Income Tax

Income Tax
Initiation of reassessment proceedings u/s 148 for verification of claim is unsustainable
Custom Duty

Custom Duty
Direction of absolute confiscation and re-export on payment of redemption fine is meritless
Service Tax

Service Tax
