Articles by this Author
Custom Duty
Custom Duty
NIDB data cannot be relied if its of different quantity & quality of goods
Excise Duty
Excise Duty
Transfer of goods from one unit to another is valued at actual cost of production excluding notional loading
Income Tax
Income Tax
Depreciation on goodwill available as it being integral part of amalgamation
Custom Duty
Custom Duty
Manual breast pump classifiable under CTH 39269090
Custom Duty
Custom Duty
Review of declared price without any evidence that price is influenced is unsustainable
Excise Duty
Excise Duty
Remission available as variation is due to density of goods based on different temperature at time of loading unloading
Excise Duty
Excise Duty
Excess duty paid on difference between clearance value from factory & sale value from depot refundable
Corporate Law
Corporate Law
Order of Zimma petition quashed as passed without verifying genuineness of the claim
Income Tax
Income Tax
Cost allocation between group companies without any markup is reimbursement of expense not liable for TDS
Excise Duty
Excise Duty
Subsidy under Rajasthan Investment Promotion Policy-2003 not includible in transaction value for levy of excise duty
Income Tax
Income Tax
Inadequacy of enquiry doesn’t give jurisdiction to CIT to invoke provisions of section 263
Custom Duty
Custom Duty
Limitation period is to be calculated from date of amendment when Bill of Entry is amended
Income Tax
Income Tax
Order passed after due application of mind not treatable as erroneous & prejudicial to interest of revenue
Income Tax
Income Tax
