Articles by this Author
Income Tax
Income Tax
Penalty u/s. 271(1)(c) not leviable as change in method of accounting not concealment
Service Tax
Service Tax
Fees paid to foreign institutions having permanent establishment in India is not covered under RCM
Income Tax
Income Tax
Registration u/s 80G(5)(vi) denied as agreement likely to give benefit to trustees
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS already deducted and deposited
Income Tax
Income Tax
Penalty u/s 271D leviable on failure to establish reasonable cause for taking cash loans
Custom Duty
Custom Duty
Export duty @5% on FOB payable as beneficiation undertaken to make sand into upgraded Ilmenite
Excise Duty
Excise Duty
CENVAT on inputs used in manufacture of Rerolled products is duly available
Income Tax
Income Tax
Wrong allotment of two PANs cannot set assessee as non-filer for one PAN as return filed via other PAN
Income Tax
Income Tax
Pigmy commission treatment as salary vis-à-vis TDS u/s 192 needs re-verification
Excise Duty
Excise Duty
Extended period of limitation unsustainable in absence of suppression of fact
Custom Duty
Custom Duty
Claim of wrong supply by supplier merely supported by unauthenticated e-mails is unacceptable
Income Tax
Income Tax
Addition merely based on statement u/s 132(4) without collaborative evidence is unsustainable
Service Tax
Service Tax
Writ not entertained as alternative and efficacious remedy available to the petitioner
Corporate Law
Corporate Law
