Articles by this Author
Custom Duty
Custom Duty
Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty
Income Tax
Income Tax
Penalty u/s 271B not leviable as delay of one day due to technical letches is venial in nature
Income Tax
Income Tax
Addition unsustainable as department failed to prove that sundry creditors are bogus
Income Tax
Income Tax
Claim of exempted allowance via rectification of order u/s 143(1)(a) not permissible
Income Tax
Income Tax
Verified corpus donation not taxable even if received by trust not registered u/s 12AA
Income Tax
Income Tax
Condonation not granted in absence of cogent and satisfactory explanation
Income Tax
Income Tax
Addition u/s 68 unsustainable as no incriminating material found during search
Income Tax
Income Tax
Late fee u/s 234E leviable prospectively from 01.06.2015
Income Tax
Income Tax
Deduction u/s 80IA eligible to effluent water treatment plant
Income Tax
Income Tax
Deduction u/s 80P(2)(a)(i)/ 80P(2)(d) not available on common interest earned from investment in co-operative banks
Service Tax
Service Tax
SVLDRS doesn’t exclude taxpayers against whom investigation is not concluded
Income Tax
Income Tax
Penalty u/s 271(1)(c) leviable on additional income disclosed out of seized material
Income Tax
Income Tax
Matter set aside to test enforceability of agreement to sell vis-à-vis fresh affidavit
Income Tax
Income Tax
