Articles by this Author
Income Tax
Income Tax
Refund payable to deductee cannot be set-off against TDS not deposited by deductor
Goods and Services Tax
Goods and Services Tax
National Highway Authorities directed to revise GST rate on works contract to 18%
Income Tax
Income Tax
Section 54B of Income Tax Act being an exemption provision needs to be interpreted strictly
Income Tax
Income Tax
Exemption u/s 11 duly denied for non-submission/ late submission of Form No. 10B
Income Tax
Income Tax
TDS credit available as per reporting of income & not as per reporting by deductor
Income Tax
Income Tax
Disallowance of electricity duty payable u/s 43B of Income Tax Act is unwarranted
Income Tax
Income Tax
Provisions 45 of Income Tax Act applies to compensation received from allotment of proposed building
Income Tax
Income Tax
Condonation not granted on unreasonable explanation of non-availability of tax consultant
Income Tax
Income Tax
Deposit of employee’s contribution to PF after due date not allowable as deduction u/s 36(1)(va)
Goods and Services Tax
Goods and Services Tax
Short accommodation for submissions granted in case of revocation of cancellation of GST registration
Service Tax
Service Tax
Benefit of conclusion of proceedings u/s. 73(1A) not available due to non-payment of 25% reduced penalty
Excise Duty
Excise Duty
Refund claim for unutilized balance in PLA not hit by limitation of section 11B of Excise Act
Custom Duty
Custom Duty
Independent laboratory test directed to decide levy of Anti-dumping duty on imported goods
Service Tax
Service Tax
