Articles by this Author
Income Tax
Income Tax
Fresh adjudication directed as assessment order was dismissed on erroneous reasoning
Income Tax
Income Tax
TDS u/s 194A deductible on interest paid by subsidiary to holding company
Income Tax
Income Tax
Without fresh tangible material reassessment of earlier Assessment is unsustainable
DGFT
DGFT
Retrospective application of notification issued u/s 5 of FTDR Act, 1992 unjustified
Goods and Services Tax
Goods and Services Tax
JVAT: No Section 40(2) Penalty in absence of deliberate act to file incorrect returns
Goods and Services Tax
Goods and Services Tax
Granting of personal hearing before submission of reply is against principles of natural justice
Service Tax
Service Tax
Extended period of limitation not invocable for non-payment of tax on bona fide basis
Income Tax
Income Tax
Interest income on income tax refund chargeable @10% as per India-Japan tax treaty
Income Tax
Income Tax
Adjustments for disallowance of deduction u/s 80P not authorized to be carried out by CPC
Income Tax
Income Tax
Mere Presence of coconut trees on land not prove carrying out of agricultural operations
Income Tax
Income Tax
Exemption u/s 54F not admissible towards purchase of plot of land
Income Tax
Income Tax
Depreciation on licenses software allowable at the rate of 60%
Income Tax
Income Tax
Issuance of draft assessment order along with demand notice is bad in law
Income Tax
Income Tax
