Articles by this Author
Income Tax

Income Tax
Invocation of revisionary proceedings u/s 263 merely because of non-agreeing to the view of AO is unjustified
Custom Duty

Custom Duty
CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it
Income Tax

Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income
Income Tax

Income Tax
Global operation fees not taxable as FTS under India-UK DTAA
Income Tax

Income Tax
Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
Income Tax

Income Tax
Addition towards unexplained cash deposit unsustainable as creditworthiness and genuineness proved
Income Tax

Income Tax
Interest on FCCDs is to be computed by applying LIBOR plus 200 points
Income Tax

Income Tax
Notional interest not taxable as bank statement doesn’t show credit of any interest
Excise Duty

Excise Duty
CENVAT Credit on free warranty service provided via dealer duly available to manufacturer
Income Tax

Income Tax
Manual final assessment order without containing DIN is unsustainable in law
Income Tax

Income Tax
Disallowance u/s 36(1)(iii) unjustified as investments made out of interest free funds
Income Tax

Income Tax
Deduction u/s 80IA available as cost of imported power is charged before computing eligible deduction
Service Tax

Service Tax
Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified
Custom Duty

Custom Duty
