Articles by this Author
Income Tax
Income Tax
Expenditure relating to project are revenue expense allowable u/s 37 of Income Tax Act
Custom Duty
Custom Duty
Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975
Income Tax
Income Tax
Addition u/s 56(2)(viib) sustained as method for FMV of equity shares not as per rule 11UA
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of satisfaction of competent authority
Goods and Services Tax
Goods and Services Tax
Dettol falling under entry 36(8)(h)(vi) of Schedule III of KVAT Act is subject to 4% VAT
Income Tax
Income Tax
Interest on borrowed funds allowable u/s 36(1)(iii) as funds used wholly and exclusively for business
Goods and Services Tax
Goods and Services Tax
Section 3(9) of DVAT doesn’t specify time for submission of document by person found in custody of goods
Income Tax
Income Tax
Clinical trial expenditure incurred solely for business purpose is allowable
Custom Duty
Custom Duty
Penalty u/s 114AA not imposable as goods were found as per declaration in Bill of Entry
Income Tax
Income Tax
Order set aside as was based on lone basis that case is not covered under instruction no. 1914 dated 02.12.1993
Goods and Services Tax
Goods and Services Tax
Rule 3A(2) of Tripura Sales Tax Rules not ultra vires to Tripura Sales Tax Act
Goods and Services Tax
Goods and Services Tax
Statutory benefit of stay u/s 112(9) of BGST Act is to be extended despite of non-constitution of Tribunal
Goods and Services Tax
Goods and Services Tax
Order rejecting claim of ITC without giving reasons for said rejection is unsustainable
Income Tax
Income Tax
