Articles by this Author
Income Tax
Income Tax
Applicability of proviso to section 2(15) should be based only on facts & circumstances of each case
Goods and Services Tax
Goods and Services Tax
Unadjusted TDS amount under JVAT Act is duly available under JGST Act
Excise Duty
Excise Duty
Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit
Custom Duty
Custom Duty
SAD exemption under notification no. 21/2012-Cus not available on import of parts of articles of jewellery
Excise Duty
Excise Duty
Penalty u/s 25 of CER 2002 not imposable on mere statements without supportive evidences
Custom Duty
Custom Duty
Bail granted as value of gold biscuits/ bullions is less than Rs. One Crore
Income Tax
Income Tax
Payment of lease rent for acquiring mining rights is capital expenditure
Income Tax
Income Tax
Delay in filing form 10B condoned via circular hence deduction towards application and accumulation of funds allowable
Income Tax
Income Tax
Prior to 01.04.2020, capital gain exemption u/s 54 was allowed to be claimed without filing return
Service Tax
Service Tax
Service tax not leviable on composite works contract services prior to 1.06.2007
Service Tax
Service Tax
Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods
Income Tax
Income Tax
TDS u/s 194C deductible on payments towards bus hire and wharfage charges
Income Tax
Income Tax
Delay of 988 days cannot be condoned on the basis of vague reason
Income Tax
Income Tax
