Articles by this Author
Excise Duty
Excise Duty
Clearance of two entities having same partners is to be clubbed for SSI exemption limit
Income Tax
Income Tax
Voluntary payment by employer out of appreciation is outside rigours of section 17(3)(iii)
Income Tax
Income Tax
Proportionate disallowance u/s 35AD justifiable as only one godown used for non-agricultural purpose
Goods and Services Tax
Goods and Services Tax
GST: Order directing GAIL to pay sum which is not due and payable is unsustainable
Goods and Services Tax
Goods and Services Tax
Notification imposing GST on fare of auto rickshaws booked via electronic platforms like UBER is valid
Income Tax
Income Tax
Expenditure incurred for electricity load extension charges are revenue in nature
Income Tax
Income Tax
Interest income can be justified as accrued only when there is certainty of its receipts
Income Tax
Income Tax
Amount directed to be deposited in PM National Relief Fund for non-appearance before AO & CIT(A)
Excise Duty
Excise Duty
CENVAT on Rent-A-Cab & Outdoor Catering availed for employees transportation & food is available
Income Tax
Income Tax
Charging tax on entire gross receipts without deducting expenditure is unjustifiable
Income Tax
Income Tax
Addition unsustainable as exemption not claimed in preceding year as application of income on purchase of assets
Income Tax
Income Tax
If last working day is holiday then authority can undertake compliance on next working day
Service Tax
Service Tax
Transfer of technical know-how and patent under slump sale is not leviable to service tax
Income Tax
Income Tax
