Articles by this Author
Income Tax
Income Tax
Penalty u/s 271E leviable as reasonable cause for non-complying with section 269T not shown
Income Tax
Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax
Income Tax
There cannot be second round of Section 271(1)(b) penalty for same default
Excise Duty
Excise Duty
Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid
Excise Duty
Excise Duty
Waiver of mandatory pre-deposit not accepted instead three months further time granted
Income Tax
Income Tax
Income generated cannot be held bogus only based on modus operandi
Corporate Law
Corporate Law
Everything said in judgment doesn’t constitutes precedent
Income Tax
Income Tax
Proviso to section 36(1)(vii) cannot be applied for disallowing deduction claimed on bad debts relating to non-rural advances
Goods and Services Tax
Goods and Services Tax
Doctrine of legitimate expectation invocable where amendment is not made in consonance with public interest
Income Tax
Income Tax
Addition for Violation of section 40A(3) sustained because of non-satisfying reply
Income Tax
Income Tax
Bad debts relating to non-rural branches are allowable u/s 36(1)(vii)
Income Tax
Income Tax
Provisions of section 56(2)(viia) applicable on shares received on account of amalgamation
Income Tax
Income Tax
Mere non-reference of cash transaction doesn’t render assessment order erroneous and prejudicial
Custom Duty
Custom Duty
