Articles by this Author
Custom Duty
Custom Duty
Documentary evidences provided by appellant hence burden is on department to prove foreign origin of goods
Income Tax
Income Tax
Disallowance for non-deduction of TDS of RPC fee unsustainable in terms of second proviso to section 40(a)(i)
Income Tax
Income Tax
Addition of cash deposits unsustainable if reasonable & plausible explanation given
Income Tax
Income Tax
Addition of rental income as undisclosed income merely because of wrong deduction of TDS unjustified
Custom Duty
Custom Duty
Fees of technical knowhow not includible in assessable value of imported goods
Excise Duty
Excise Duty
Extended period not involcable in absence of suppression, misrepresentation or fraud
Income Tax
Income Tax
Revision jurisdiction u/s 263 on mere conjectures, suspicions & surmises not permissible
Fema / RBI
Fema / RBI
Writ not entertained as efficacious alternative remedy of filing appeal u/s 25 of PMLA Act available
Excise Duty
Excise Duty
General principles of strict interpretation of exemption notification not apply to SEZ units
Goods and Services Tax
Goods and Services Tax
Section 15 of GST Act not prescribe valuation based on eye estimation
Service Tax
Service Tax
Rejection of SVLDRS-1 application alleging wrong Commissionerate unjustified
Income Tax
Income Tax
Section 269SS not apply when explanation given constitutes reasonable cause
Income Tax
Income Tax
Expenditure towards CSR disallowed u/s 37 of Income Tax Act
Corporate Law
Corporate Law
