Articles by this Author
Income Tax
Income Tax
Stay of 80% of demand granted as 20% of disputed tax, interest and penalty already recovered
Service Tax
Service Tax
Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
Income Tax
Income Tax
Deduction u/s 10AA claimed in revised return cannot be disallowed
Excise Duty
Excise Duty
Denying cross examination of witnesses and non-supplying of records renders proceeding untenable
Income Tax
Income Tax
Deduction u/s 80P allowable only if claimed via valid return
Income Tax
Income Tax
Penalty u/s 271(1)(c) on highly debatable issue is unsustainable
Income Tax
Income Tax
Depreciation on goodwill cannot be rejected merely because performance didn’t match projection
Income Tax
Income Tax
Addition of unexplained investment u/s 69B unsustainable as source for excess stock plausibly explained
Income Tax
Income Tax
Reopening based on assessment record without tangible material is unsustainable
Service Tax
Service Tax
Maintenance of pipelines is taxable under ‘Management, Maintenance & Repair’ services
Income Tax
Income Tax
Compensation paid by builder during redevelopment of flats is capital receipt
Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
Court directed CA to register a case against then President of ICAI before Competent Authority
Custom Duty
Custom Duty
