Articles by this Author
Custom Duty
Custom Duty
No hard and fast rule can be laid down for fixing quantum of redemption fine
Income Tax
Income Tax
Addition u/s 69C sustained as search in group concern proved maintaining of books of accounts outside regular books
Service Tax
Service Tax
Service tax not leviable on purchase of land from landowners and re-sale to Real Estate Developers
Excise Duty
Excise Duty
CENVAT Credit not deniable alleging supplier not liable to pay duty
Income Tax
Income Tax
Addition of unexplained closing cash balance unsustained as cash was generated from agricultural activity
Service Tax
Service Tax
Supplying of labour is not classifiable under ‘Cargo Handling Service’
Custom Duty
Custom Duty
Penalty u/s 114A of Customs Act not imposable in absence of any duty demand
Custom Duty
Custom Duty
Court has discretionary power to waive pre-deposit requirement in rare and deserving cases
Goods and Services Tax
Goods and Services Tax
Section 16B of HPGST invocable only after determination of liability
Goods and Services Tax
Goods and Services Tax
Escapement of tax without reasonable cause is essential component of section 43(2) of OVAT Act
Custom Duty
Custom Duty
Transaction value rightly rejected due to mis-declared quantity & grade of guar gum
Goods and Services Tax
Goods and Services Tax
Refund of balance amount granted in case of mismatch of minor figure as against RFD-01
Excise Duty
Excise Duty
‘Permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules means particular month
Excise Duty
Excise Duty
