Articles by this Author
Income Tax

Income Tax
Penalty u/s 271(1)(b) not imposable for non-compliance of section 142(1)
Income Tax

Income Tax
Penalty u/s 270A deleted as quantum of addition not finalized
Excise Duty

Excise Duty
Amount payable under SVLDRS cannot be more than amount confirmed vide OIO
Income Tax

Income Tax
Asset cannot be said to be held as stock-in-trade in absence of evidence proving the same
Income Tax

Income Tax
TDS credit cannot be denied for non-furnishing of declaration u/r 37BA(2) while clubbing of income
Service Tax

Service Tax
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Income Tax

Income Tax
On-money receipts taxable as unaccounted sales only to the extent of net profit rate
Excise Duty

Excise Duty
Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished
Income Tax

Income Tax
Exemption u/s 54F available towards purchase of residential property one year before the sale of capital asset
Service Tax

Service Tax
Service of collection of toll fee on behalf of NHAI not covered under service tax
Income Tax

Income Tax
Expenditure of customer contracts & assembled workforce which will give enduring benefit is capital in nature
Income Tax

Income Tax
Leasing or hiring of Rigs are taxable as business profit u/s. 44BB of Income Tax Act
Income Tax

Income Tax
TDS credit denial merely because the same is in the name of deceased person unsustainable
Income Tax

Income Tax
