Articles by this Author
Goods and Services Tax
Goods and Services Tax
Amount deposited during search cannot be retained as proceedings u/s 74(1) of CGST Act not initiated
Income Tax
Income Tax
Proceedings u/s 263 unsustainable as enquiry already carried out by AO
Income Tax
Income Tax
Business profit not taxable in India in absence of any permanent establishment
Service Tax
Service Tax
Service Tax is not payable on liquidated damages
Income Tax
Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax
Income Tax
Once appeal is adjudicated on merits, refusing to condone delay is an error
Goods and Services Tax
Goods and Services Tax
Rejection of GST refund application without granting opportunity of hearing is unsustainable
Excise Duty
Excise Duty
Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on
Corporate Law
Corporate Law
Right of default bail u/s 167(2) of CrPC is fundamental right
Excise Duty
Excise Duty
Exemption benefit not deniable based on Doctrine of Substantial Compliance
Income Tax
Income Tax
Re-computation of capital gains by lower value of consideration for sale of equity shares allowed
Income Tax
Income Tax
Tax on sale of property belonging to father is not leviable on son
Income Tax
Income Tax
Loss on foreign exchange fluctuation while repaying loan taken to import machinery is capital expenditure
Income Tax
Income Tax
