Articles by this Author
Corporate Law

Corporate Law
Entertaining claims for period before obtaining approval of resolution plan is unjustified
Service Tax

Service Tax
One-to-one co-relation not required for taking Cenvat credit under rule 3 of CCR, 2004
Income Tax

Income Tax
Interest, being part of compensation for compulsory acquisition of agricultural land, is exempt u/s 10(37)
Income Tax

Income Tax
Writ not entertained as petitioner failed to use opportunity granted by department
Income Tax

Income Tax
Non-inclusion of interest income for misplace of fixed deposit is illogical argument
Income Tax

Income Tax
Reopening of assessment on the basis of change of opinion is untenable
Income Tax

Income Tax
Addition based on mere statement without independent finding is unsustainable
Excise Duty

Excise Duty
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Income Tax

Income Tax
Reopening of assessment without any new tangible material is unsustainable
Custom Duty

Custom Duty
Penalty u/s 112(a) & (b) of Customs Act based on retracted statement unsustainable
Income Tax

Income Tax
Interest paid by Indian Branch to Head office is not taxable in India in terms of India-France DTAA
Income Tax

Income Tax
Exemption u/s 11 doubtful as condition of advancement of any other object of general public utility not satisfied
Income Tax

Income Tax
Condonation based on totally vague & unspecific explanation not granted
Income Tax

Income Tax
