Articles by this Author
Corporate Law
Corporate Law
Issue of territorial jurisdiction in money laundering case cannot be decided in a writ petition
Income Tax
Income Tax
Penalty for violation of section 269SS imposable only in year of violation
Income Tax
Income Tax
Delayed payment of employee contribution to PF/ ESI beyond the ambit of adjustments u/s 143(1)
Custom Duty
Custom Duty
Interest u/s 61(2)(i) of Customs Act, 1962 unsustainable as SCN time barred
Custom Duty
Custom Duty
Duty demand unsustainable in Clandestine Clearance without Physical Movement/Diversion
Custom Duty
Custom Duty
Writ filed in case of differential duty in respect of portable emergency lamp after 16 years needs reconsideration
Income Tax
Income Tax
Member of Schedule Tribe ‘residing in any area specified’ u/s 10(26) is exempt from income tax
Custom Duty
Custom Duty
Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application
Income Tax
Income Tax
Appellate Authority needs to give reasonable opportunity to AO if additional evidence is admitted
Goods and Services Tax
Goods and Services Tax
Order cancelling GST registration traveling beyond the scope of notice is untenable
Income Tax
Income Tax
Reopening unsustainable as post assessment there was no change in law and no new material came on record
Income Tax
Income Tax
Conducting/ participating in exhibitions for promotion of Gem & Jewellery Industry not hit by proviso to section 2(15)
Income Tax
Income Tax
Loan or advances to shareholder which further benefits company not covered within ambit of deemed dividend
Goods and Services Tax
Goods and Services Tax
