Articles by this Author
Income Tax
Income Tax
Enquiring on issues other than limited scrutiny issue before conversion into complete scrutiny is bad-in-law
Income Tax
Income Tax
Invocation of jurisdiction u/s 263 on same subject which was duly verified in reassessment proceeding unjustified
Income Tax
Income Tax
Ex-parte appellate order without providing opportunity under faceless scheme is unjustified
Custom Duty
Custom Duty
Benefit of NIL duty rate as per notification no. 21/2002-CUS duly available to Cutter Suction Dredger
Income Tax
Income Tax
Depreciation @15% is allowable on Robotix kits and not @60%
Income Tax
Income Tax
Delay of 9 years condoned on reasonable cause of non-receipt of intimation
Income Tax
Income Tax
Deduction u/s 54F not deniable on ground of pre-owning of residential house in foreign
Income Tax
Income Tax
Non-compliance inspite of repeated notices led to gross negligence hence cost of Rs. 2,000/- imposed
Goods and Services Tax
Goods and Services Tax
Penalty u/s. 125 of CGST Act can be invoked separately for each non-compliances
Income Tax
Income Tax
Penalty notice u/s. 274 r.w.s 271(1)(c) not specifying limb under which penalty proceeding is initiated is invalid
Custom Duty
Custom Duty
Heading covering specific description is to be preferred over heading covering general description
Excise Duty
Excise Duty
Freight not includible in assessable value as factory gate is the place of removal
Corporate Law
Corporate Law
Prosecution in Dabba trading based on inadmissible piece of evidence is liable to be quashed
Income Tax
Income Tax
