Articles by this Author
Income Tax
Income Tax
Provisions of section 54F are beneficial provisions and are to be considered liberally
Goods and Services Tax
Goods and Services Tax
Petitioner required to compensate by payment of interest as State of Odisha deprived of recovering 2/3rd tax due
Income Tax
Income Tax
No further profit attribution to dependent agent PE in India as transaction with Indian AE is at arm’s length
Service Tax
Service Tax
Service tax not leviable on Banking and Financial Institution Services prior to 16.07.2001
Income Tax
Income Tax
Prosecution in absence of willful admits to evade any tax, penalty or interest is unsustainable
Corporate Law
Corporate Law
Forfeiture of property justifiable as major part of investment remained unexplained
Income Tax
Income Tax
Amount not being royalty cannot be brought to tax in India in absence of PE
Excise Duty
Excise Duty
Extended period of limitation not invocable as department being fully aware of issue
Custom Duty
Custom Duty
Order of higher appellate authority should be followed unreservedly by subordinate authorities
Service Tax
Service Tax
Health care services by clinical establishments by engaging consultant doctors is exempted from service tax
Goods and Services Tax
Goods and Services Tax
Petition against Form GST DRC-01A which is not even a show-cause notice dismissed as pre-mature
Income Tax
Income Tax
Withholding of Income Tax refund for issue of section 143(2) is unjustified
Goods and Services Tax
Goods and Services Tax
Presumptive culpability for failure to pay tax not a base for criminal case
Income Tax
Income Tax
