Articles by this Author
Excise Duty

Excise Duty
Obligation u/r 6(2) of CCR fulfilled by availing 85% credit on common input service
Income Tax

Income Tax
Assessee can claim TDS credit of Interest income of deceased wife reflected in return
Goods and Services Tax

Goods and Services Tax
Typographical error duly proved based on revised return and CA’s certificate
Income Tax

Income Tax
Indexation from date of acquisition by previous owner available in case of transfer of asset under will
Income Tax

Income Tax
Order of CIT(A) suffers from lack of verification of facts and hence matter remanded
Goods and Services Tax

Goods and Services Tax
Fresh refund claim under DVAT 21 not required when claim embedded in return
Income Tax

Income Tax
Receipt towards re-fabrication of bushing not taxable under Article 12 of Indo-Singapore tax treaty
Income Tax

Income Tax
Exemption u/s 54F are beneficial provisions and hence are to be construed liberally
Income Tax

Income Tax
Criminal case quashed as delayed payment of tax was not a willful attempt to evade tax
Income Tax

Income Tax
Waiver of loan not taxable u/s. 28(i) as it is not a business income
Income Tax

Income Tax
Penalty for not getting books audited not leviable once penalty for non-maintenance of books levied
Income Tax

Income Tax
Notice u/s 148 beyond the period of six years is barred by limitation
Goods and Services Tax

Goods and Services Tax
Denial of refund of accumulated ITC for non-submission of information regarding transfer of business is unacceptable
Excise Duty

Excise Duty
