Articles by this Author
Income Tax
Income Tax
Alternative remedy of approaching appellate authority in terms of section 246(i)(b) should be availed
Goods and Services Tax
Goods and Services Tax
Penalty u/s 51(7)(c) of Punjab VAT Act not imposable in absence of attempt to evade tax
Income Tax
Income Tax
Disallowance of interest u/s 14A r.w rule 8D unsustainable as borrowed funds not utilized for making investment
Income Tax
Income Tax
Delay in filing of an appeal cannot be condoned based on unsubstantiated claim
Custom Duty
Custom Duty
Goods imported in violation of ITC(HS) Import policy and also undervalued are liable to confiscation
Income Tax
Income Tax
Addition of commission income earned on different transaction by providing accommodation entries sustainable
Income Tax
Income Tax
Interest on late deposit of TDS is not allowable expenditure
Income Tax
Income Tax
Manual order without containing DIN is invalid & deemed as if never been issued
Income Tax
Income Tax
Penalty u/s 271D sustainable for contravention of provisions of section 269SS
Income Tax
Income Tax
Addition based on circular made effective on later date not unsustainable in law
Corporate Law
Corporate Law
Corporation failed to establish involvement of company in advertising its product without permission
Custom Duty
Custom Duty
Pre-deposit mandatory under section 129E of the Customs Act in gold smuggled case
Custom Duty
Custom Duty
Notice for revocation of customs broker license issued beyond 90 days of offence report is unsustainable
Income Tax
Income Tax
