Articles by this Author
Service Tax

Service Tax
Service rendered to BCCI is not in nature of support of business & hence service tax not leviable
Excise Duty

Excise Duty
Buyer of goods not obliged to investigate manufacturing process of supplier
Goods and Services Tax

Goods and Services Tax
Passing of adverse assessment order without grant of personal hearing is against principles of natural justice
Income Tax

Income Tax
When search is initiated, penalty is leviable u/s 271AAB and not under 271(1)(c)
Income Tax

Income Tax
Deduction u/s 54 of Income Tax Act not available on sale of vacant plot
Income Tax

Income Tax
Delay caused by representative entrusted by non-resident is reasonable cause
Service Tax

Service Tax
Service tax demand confirmed without referring documents furnished is against principles of natural justice
Income Tax

Income Tax
Fee paid for renewal of cash-credit is revenue expenditure
Service Tax

Service Tax
Options under Rule 6(2) & 6(3) of CENVAT Credit Rules cannot be availed simultaneously
Goods and Services Tax

Goods and Services Tax
Due to non-constitution of Appellate Tribunal, due date of filing of an appeal is to be dealt as per Circular No. 132/2/2020-GST
Income Tax

Income Tax
Interest from surplus fund investment is taxable under ‘Income from other sources’
Goods and Services Tax

Goods and Services Tax
Customs Authority should take up issue regarding export of goods & not GST Authority
DGFT

DGFT
Amendment to FTP can be done only by Central Government & not by DGFT
Income Tax

Income Tax
