Articles by this Author
Service Tax
Service Tax
Handling of export cargo is excluded from taxability and cannot be said as exempted service
Income Tax
Income Tax
Netting of income u/s 57 allowed as there is direct nexus between interest received and paid
Custom Duty
Custom Duty
Breach of regulation 11(m) of CBLR unsustainable as sub-let owner failed to dealt with export consignment
Excise Duty
Excise Duty
Duty demand in petroleum products should be based on net quantity after adjusting gain and loss
Income Tax
Income Tax
Interest from loan against mortgage of properties cannot be treated as rental income
Income Tax
Income Tax
Receipts from prospecting for, or extraction, or production of mineral oils taxable u/s 44BB
Service Tax
Service Tax
RCM liability invoking section 66A not sustainable as inspection service is performed in India
Excise Duty
Excise Duty
Benefit of exemption notification 6/2002 available to the Tubular Plate Lead Acid batteries
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as deduction claimed under bonafide belief
Income Tax
Income Tax
Dividend to non-resident shareholder attracting rates u/s 115-O doesn’t have lower rate benefit under DTAA
Income Tax
Income Tax
Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
Income Tax
Income Tax
TDS not deductible as reimbursement to member companies by PII doesn’t qualify as fee for technical service
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable as order passed by AO doesn’t satisfy twin conditions
Custom Duty
Custom Duty
