Articles by this Author
Income Tax
Income Tax
Reasoned outcome based on analysis of material prevails when two contradictory outcomes are delivered
Income Tax
Income Tax
Proviso to section 36(1)(iii) not applicable as sufficient internal cash accruals available
Excise Duty
Excise Duty
Duty demand not sustained as evidence reveals that appellant is an independent manufacturer
Income Tax
Income Tax
Claim of exemption of LTCG u/s 10(38) allowable as requisite conditions satisfied
Service Tax
Service Tax
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Income Tax
Income Tax
Deduction u/s 80P(2)(d) duly available on interest income earned from cooperative bank
Service Tax
Service Tax
Demand without identifying common inputs used for taxable & exempted service is unsustainable
Income Tax
Income Tax
Denial of Exemption u/s 10(23C)(vi) justified as education not being the sole purpose
Goods and Services Tax
Goods and Services Tax
Provisional attachment u/s. 83 of CGST Act for securing revenue of another taxable person is unjustified
Income Tax
Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Custom Duty
Custom Duty
Filing of B/E u/s 46 inapplicable for gold jewellery, exported for exhibition, being re-imported
Corporate Law
Corporate Law
Penalty duly imposable as role of accused in providing inputs for arriving at rigged pricing proved
Income Tax
Income Tax
