Articles by this Author
Corporate Law
Corporate Law
Rejection of technical bids justified as tax audit report didn’t contained UDIN
Income Tax
Income Tax
Revision u/s 263 rightly invoked as AO failed to inquire valuation of shares vis-à-vis provisions of section 56(2)(viib)
Goods and Services Tax
Goods and Services Tax
Sales tax leviable on credit note issued by manufacturer to dealer relating to replacement of defective parts
Corporate Law
Corporate Law
Condonation in filing of claim under Form-C based on bald explanation not allowable: NCLAT
Service Tax
Service Tax
Mining services taxable under service tax only with effect from 01/06/2007
Corporate Law
Corporate Law
Determination of gratuity payable depends on date on which gratuity became payable and not on date of sanction
Service Tax
Service Tax
Demand for extended period sustained as service tax collected but not deposited
Income Tax
Income Tax
Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
Custom Duty
Custom Duty
Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority
Income Tax
Income Tax
Addition restricted to 25% in case of bogus purchase
Income Tax
Income Tax
Reopening of assessment without any new tangible material is untenable in law
Service Tax
Service Tax
Reimbursable expenses cannot be subject to levy of service tax
Income Tax
Income Tax
Benefit of exemption u/s 11 not deniable for delay in furnishing of Form No. 10B
Income Tax
Income Tax
