Articles by this Author
Corporate Law

Corporate Law
Complying with provision of section 13A of Goa Public Gambling Act requires payment of license fees
Goods and Services Tax

Goods and Services Tax
Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying doctrine of separation of powers
Goods and Services Tax

Goods and Services Tax
Works contractor directed to make fresh claim reflecting excess tax paid post introduction of GST
Excise Duty

Excise Duty
Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003
Income Tax

Income Tax
Reassessing income without any incriminating material found during search is unsustainable
Goods and Services Tax

Goods and Services Tax
Petitioner directed to furnish pending returns in case of cancellation of GST registration
Income Tax

Income Tax
Wound up company intending to clear pending Income tax dues, permitted to pay dues in installments
Service Tax

Service Tax
Service of unloading, transportation and stacking of coal not classifiable as ‘manpower recruitment or supply agency’
Income Tax

Income Tax
Issue considered in order is open for revision if order is erroneous and prejudicial to interest of justice
Income Tax

Income Tax
Deduction u/s 80HHE is allowed against gross total income
Custom Duty

Custom Duty
Customs Broker not liable for mis-declaration as BOE filed based on documents given by importer
Service Tax

Service Tax
Date of realization of foreign exchange is relevant date in case of export of service
Income Tax

Income Tax
Assessment framed on the basis of mere ‘base note’ is unsustainable
Custom Duty

Custom Duty
