Articles by this Author
Income Tax
Income Tax
Addition u/s 68 sustained as no explanation of nature and source of credit provided
Excise Duty
Excise Duty
Value of bought out items supplied with manufactured goods not includible in assessable value
Income Tax
Income Tax
Deduction u/s 80IAB available to interest income from FD, customer’s receipts and business advances
Income Tax
Income Tax
Waiver of cash loan not income within the purview of section 28(iv)
Income Tax
Income Tax
Writ not entertained as effective alternative remedy u/s 144C available
Income Tax
Income Tax
Notional rent should be computed on the basis of municipal rateable value
Excise Duty
Excise Duty
‘MIRACULAN’ containing 0.05% Traicontanol is product under category of insecticides
Income Tax
Income Tax
Deduction towards education Secondary & Secondary Higher Education Cess is not allowable
Income Tax
Income Tax
Amendment to section 40(a)(ia) vide Finance Act 2020 is retrospective in nature
Income Tax
Income Tax
Non-deduction of TDS/ reversal of TDS on interest payment based on Form 15G/15H justified
Service Tax
Service Tax
Contract involving supply or deemed supply of goods and rendering service falls within works contract service
Custom Duty
Custom Duty
CWC entitled to demand and collect rent for goods entrusted to its custody
Income Tax
Income Tax
Disallowance of interest on partner’s loan unjustified as partnership deed specifies entitlement of interest
Income Tax
Income Tax
