Articles by this Author
Custom Duty

Custom Duty
Conditional provisional release granted as goods are perishable in nature
Goods and Services Tax

Goods and Services Tax
Deprival of benefit of stay u/s 112(9) GST Act due to non-constitution of Tribunal unjustified
Income Tax

Income Tax
Microsoft Licenses fees not falls under the category of Royalty or Copy Rights
Income Tax

Income Tax
Denying eligible deduction u/s. 11 of Income Tax Act on technical basis is unjustifiable
Income Tax

Income Tax
Deriving Arm’s Length Price without resorting to any prescribed method is unjustifiable
Income Tax

Income Tax
Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
Corporate Law

Corporate Law
Evergreening or layering of patent protect is impermissible under Indian Patent Law
Goods and Services Tax

Goods and Services Tax
Treatment of supply of ballast and chips subject to 4% Sales tax in Odisha
Corporate Law

Corporate Law
Denial of annual increment to government servant merely because of his retirement on next day is unjustified
Goods and Services Tax

Goods and Services Tax
Export is not a condition precedent to constitute Zero Rate sale under TNVAT
Corporate Law

Corporate Law
CIRP application rejected as alleged default falls under the purview of section 10A of IBC, 2016
Custom Duty

Custom Duty
Import conditions not violated for use of imported aircraft by non-scheduled (passenger) services
Income Tax

Income Tax
Deeming provisions u/s 69 r/w section 115BBE doesn’t apply to income surrendered as account receivable
Excise Duty

Excise Duty
