Articles by this Author
Income Tax

Income Tax
Section 153C proceeding covers six A.Y. immediately preceding A.Y. in which search is conducted
Custom Duty

Custom Duty
Suspension of Customs Broker license at the stage of Show Cause Notice unjustified
Income Tax

Income Tax
Assessee has to prove that more than one residential house is not owned at the time of claiming deduction u/s 54F
Income Tax

Income Tax
Addition unsustainable as SCN issued by DRI lacks jurisdiction
Income Tax

Income Tax
Export entitlements is an income assessable under Profits or gains from business or profession
Service Tax

Service Tax
Cargo handling service doesn’t cover mere transportation of goods
Custom Duty

Custom Duty
Reassessment cannot be requested by party who self-assessed its Bill of Entry
Service Tax

Service Tax
Interest on delayed refund payable from date of deposit till date of payment
Service Tax

Service Tax
CENVAT Credit availed by recipient not deniable as assessment made by dealer not revised
Income Tax

Income Tax
Penalty u/s 271(1)(c) up to 100% of tax evaded justified in case of excess stock found during survey
Income Tax

Income Tax
Additions on the basis of incriminating material obtained during survey is justified
Custom Duty

Custom Duty
Customs broker cannot allow its licence to be used by someone else
Income Tax

Income Tax
CUP is most appropriate method for determining ALP for importing goods for manufacturing segment
Income Tax

Income Tax
