Articles by this Author
Income Tax
Income Tax
Principle of fraud applies on failure to establish why shops were sold at loss to partners
Goods and Services Tax
Goods and Services Tax
Authority directed to complete proceedings so provisional attachment will have its own fate in wrongful ITC matter
Service Tax
Service Tax
Extended period cannot be invoked as appellant is government company
Service Tax
Service Tax
Provisions of rule 6 of CCR doesn’t apply as electricity is not excisable goods
Income Tax
Income Tax
Deduction u/s 80IA allowable as form 10CCB was filed before final assessment order
Service Tax
Service Tax
Demand of tax under RCM unsustainable as service provider collected and deposited the tax
Income Tax
Income Tax
Addition u/s. 68 merely based on SMS or WhatsApp messages without corroborative evidence unsustained
Custom Duty
Custom Duty
Anti-dumping duty is leviable based on commercial supply of item in the domestic industry
Goods and Services Tax
Goods and Services Tax
Revenue should adjudicate show cause notice within a reasonable time
Income Tax
Income Tax
Proceedings u/s 153C invocable only when AO proves that material seized from third party belongs to assessee
Corporate Law
Corporate Law
Notice without demand of money after returning of cheque is no notice under NI Act
Income Tax
Income Tax
Claim of depreciation allowed in initial year cannot be disturbed in subsequent years
Service Tax
Service Tax
Duty free shops being outside customs frontiers of India cannot be saddled with any indirect tax burden
Income Tax
Income Tax
