Articles by this Author
Goods and Services Tax

Goods and Services Tax
Initiation of coercive recovery proceedings without passing of assessment order is invalid
Service Tax

Service Tax
Refund not admissible as claimant failed to furnish required revised service tax return
Income Tax

Income Tax
Fresh adjudication directed to verify service of notice of legal heir after death of assessee
Income Tax

Income Tax
TDS u/s. 194C of Income Tax Act applicable in case of Common Area Maintenance Charges
Service Tax

Service Tax
Extended period not invocable as non-disclosure was based on bonafide interpretation of law
Goods and Services Tax

Goods and Services Tax
WB VAT: Writ petition dismissed holding that State action of not granting remission is not arbitrary
Corporate Law

Corporate Law
Administrative side of court cannot seek leave to review an order passed on judicial side
Income Tax

Income Tax
Ad-hoc disallowance based on general remarks without specific allegation is unsustainable
Income Tax

Income Tax
Amount paid for settling property dispute is expenditure absolutely necessary for transfer of property
Income Tax

Income Tax
Tribunal cannot abdicate its duty of deciding the matter on merits till the outcome of pending matter
Income Tax

Income Tax
Distribution of samples of infant milk substitutes, feeding bottles etc. is prohibited under law
Custom Duty

Custom Duty
Free export allowable as minor deficiency in processing cannot make leather as not fully finished
Custom Duty

Custom Duty
Regulation 20 of CBLR mandates issuance & not service of notice within 90 days of receipt of offence report
Custom Duty

Custom Duty
