Articles by this Author
Service Tax

Service Tax
Right to use radio frequency spectrum leviable to service tax only from 14.05.2016
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB
Goods and Services Tax

Goods and Services Tax
Notice on mismatch in GSTR-3B & GSTR-2A without specifying contraventions is vague
Income Tax

Income Tax
Deduction u/s 11 not deniable merely on the basis of technicalities
Income Tax

Income Tax
TDS u/s 194J not deductible on payment to contract teachers
Income Tax

Income Tax
Penalty order u/s 271(1)(c) issued without striking off irrelevant limb is liable to be deleted
Goods and Services Tax

Goods and Services Tax
GST Refund rejection order passed in violation of natural justice- Remanded back to Appellate Authority
Income Tax

Income Tax
Adjusting repair & maintenance and municipal taxes against rent without agreement is unjustifiable
Excise Duty

Excise Duty
Cenvat Credit of fuel and oil contained in ship imported for breaking purpose duly available
Corporate Law

Corporate Law
Appellate Authority directed to entertain appeal after collecting Kerala Legal Benefit Fund amount
Custom Duty

Custom Duty
Customs authorities not empowered to seal immovable property
Income Tax

Income Tax
Rectification u/s 154 of non-inclusion of surrendered income in book profits u/s 115JB not amenable
Income Tax

Income Tax
Section 292BB doesn’t cure complete absence of notice it cures only manner of service of notice
Income Tax

Income Tax
