Articles by this Author
Income Tax

Income Tax
Penalty cannot be cancelled for mere non-specification of limb under which penalty u/s 271(1)(c) is levied
Income Tax

Income Tax
PCIT exercising suo motu revisional power cannot travel beyond scope of limited scrutiny in original order
Corporate Law

Corporate Law
Petitioner duly entitled for 5% simple interest on delayed payment of pension and gratuity
Goods and Services Tax

Goods and Services Tax
Karnataka VAT: Charger sold with mobile phone in one set taxable at 5%
Goods and Services Tax

Goods and Services Tax
KINLEY water classifiable as water & not aerated/ mineral water & eligible for sales tax exemption
Corporate Law

Corporate Law
Power under PMLA to attach property ceases if liquidation order already passed
Income Tax

Income Tax
Reference to DVO for correct fair market value mandatory if requested by assessee
Goods and Services Tax

Goods and Services Tax
Approaching court without allowing department to consider defence reply and afford hearing is not in accordance with law
Income Tax

Income Tax
TDS u/s 195 not deductible as payment doesn’t qualify under fees for technical service
Income Tax

Income Tax
Assessee being in tea plantation business, post disallowance of EPF, 40% will be taxable as per rule 8(1)
Income Tax

Income Tax
Cost of improvement based on valuation report of registered valuer duly allowable
Income Tax

Income Tax
Addition u/s 69A via rectification order u/s 154 based on surmises and conjectures unsustainable
Income Tax

Income Tax
ESOP expenditure is allowable under section 37(1) of Income Tax Act
Excise Duty

Excise Duty
