Articles by this Author
Goods and Services Tax
Goods and Services Tax
Recording of reasons mandatory for initiation of proceedings u/s 35(7) of JVAT
Goods and Services Tax
Goods and Services Tax
Non-submission of certified copy of order u/r 108(3) of TNGST Act is only technical defect
Excise Duty
Excise Duty
Identification of nature of goods based on entries in RG-1 registration needs reconsideration
Income Tax
Income Tax
Addition based on some dummy name without incriminating material is unjustified
Service Tax
Service Tax
EPFO not liable to pay service tax on statutory activities performed in terms of EPM & MP Act, 1952
Income Tax
Income Tax
Loss claimed arising out of sham transaction between two AE is disallowed
Income Tax
Income Tax
Section 115BBC not attracted as record of donors duly maintained
Excise Duty
Excise Duty
Denial of CENVAT to service receiver alleging issuance of invoice beyond prescribed period unjustified
Excise Duty
Excise Duty
CENVAT Credit on invoice issued by unregistered dealer allowed as receipt of goods not disputed
Income Tax
Income Tax
Enhanced cost not substantiated with cogent evidence not allowable as cost of acquisition
Goods and Services Tax
Goods and Services Tax
GST: Authorized representation without instructions & without verifying records is untenable
Income Tax
Income Tax
No transfer of assets in case of shifting of plant & machinery from fixed to current assets
Income Tax
Income Tax
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Corporate Law
Corporate Law
