Articles by this Author
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax
Income Tax
Reopening of assessment based on mere change of opinion is unsustainable
Excise Duty
Excise Duty
Ashwini Homeo Arnica Hair Oil classifiable as ‘medicament’ under Chapter 30
Income Tax
Income Tax
ITAT accepting reduction of amount via rectification deed without questioning factum of refund needs fresh consideration
Goods and Services Tax
Goods and Services Tax
Rate of state tax can exceed limits prescribed by CST on Gutkha & pan masala
Income Tax
Income Tax
Deemed dividend provisions u/s 2(22)(e) doesn’t apply to advance for business transaction
Goods and Services Tax
Goods and Services Tax
GST: Deeming fiction of 70:30 formula attributable to construction service & land cost applies only when bifurcation is not provided
Goods and Services Tax
Goods and Services Tax
Medicated talcum powder is classifiable in the category of cosmetics
Income Tax
Income Tax
Disallowance invoking section 40A(2)(b) unsustainable as hire charges paid not proved as unreasonable and excessive
Income Tax
Income Tax
Article 265 of the Constitution mandates refund of excess Income tax paid
Income Tax
Income Tax
Income from license of Build-Operate-Transfer project taxable as business income
Service Tax
Service Tax
Profit on ocean freight charges not leviable to service tax
Custom Duty
Custom Duty
Department cannot decide title of goods, when no one is disputing ownership
Income Tax
Income Tax
