Articles by this Author
Income Tax
Income Tax
Mere change of opinion not valid for reopening of assessment u/s 148
Corporate Law
Corporate Law
Condonation of delay in filing claim without indicating sufficient reasons not acceptable
Service Tax
Service Tax
Service tax leviable only if service provider provides lease services and is also a Telegraph Authority
Excise Duty
Excise Duty
Cost of free supply material not includible in the assessable value
Income Tax
Income Tax
Denial of deduction u/s 80P for non-filing return within due date prescribed u/s 139(1) is unjustified
Income Tax
Income Tax
Fees earned from regulating market dealing with fish, poultry & eggs deductible u/s. 10(26AAB)
Corporate Law
Corporate Law
Agreed procedure for appointing arbitrator not followed hence petition u/s 11(6) of Arbitration & Conciliation Act, 1996 dismissed
Custom Duty
Custom Duty
Mis-declaration of goods not sustained as goods deposited in bonded warehouse for re-export and shipping bills filed
Excise Duty
Excise Duty
Benefit of notification 4/2006-CE not available to match splints as power used in its manufacture
Custom Duty
Custom Duty
Benefit of exemption notification no. 06/2006-CE dated 01.03.2006 available to tubular tower
Income Tax
Income Tax
Revisional power u/s 263 unsustainable as order passed is neither erroneous nor prejudicial to interest of revenue
Service Tax
Service Tax
Issue of leviability of tax on liquidated damages to be decided as per circular no. 178/10/2022-GST
Excise Duty
Excise Duty
Placing reliance on statements unjustified as no opportunity for cross-examination granted
Income Tax
Income Tax
