Articles by this Author
Custom Duty

Custom Duty
Authority duty bound to refund excess duty paid because of an error in EDI system
Corporate Law

Corporate Law
Property tax matter not entertained as effective remedy of filing an appeal u/s 406 of MMC Act available
Income Tax

Income Tax
No violation of rule 46A as tally accounts produced before CIT(A) provided only better clarity
Income Tax

Income Tax
Transfer of land as share of capital in AOP is taxable u/s 45(3) of Income Tax Act
Income Tax

Income Tax
Value of building not mentioned in fixed assets hence claim of deduction of cost not allowable
Goods and Services Tax

Goods and Services Tax
Goa Tax on Entry of Goods Act, 2000 is constitutionally valid
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as error pointed out by AO was corrected before passing of order
Income Tax

Income Tax
Indexed cost of development not allowed on failure to substantiate the claim
Income Tax

Income Tax
Forfeited amount is deductible from cost of acquisition at the time of actual transfer of asset
Income Tax

Income Tax
Addition u/s 69C merely because assessee dealt with suspected scrips is unsustainable
Goods and Services Tax

Goods and Services Tax
Benefit of Section 80 of TNGST not available in case tax dues are not paid
Income Tax

Income Tax
Section 40A(3) not applies to cash payments deposited in bank account of payee
Income Tax

Income Tax
Deduction u/s 10B available against interest on bank deposits, receipts of subsidy and insurance claim
Service Tax

Service Tax
