Articles by this Author
Income Tax
Income Tax
Catalyst used as consumables is allowable revenue expenditure
Income Tax
Income Tax
Granting of license to developer doesn’t amount to possession within meaning of section 53A of TP Act
Custom Duty
Custom Duty
Penalty u/s 112 against steamer agent unsustainable as relevant confiscation and duty liability set aside
Service Tax
Service Tax
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
Income Tax
Income Tax
Donations by conversion of loans into donations allowable as deduction u/s 80G
Custom Duty
Custom Duty
Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time
Income Tax
Income Tax
Addition of difference in stock & valuation report without credible evidence is unsustainable
Income Tax
Income Tax
Profit/ loss on sale of land held as stock-in-trade is assessable under Income from business or profession
Income Tax
Income Tax
Disallowance u/s 40(ia) for non-deduction on social security contribution to expat employees unsustainable
Income Tax
Income Tax
Deduction u/s 43B is allowable in case of interest paid on customs duty
Excise Duty
Excise Duty
Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value
Income Tax
Income Tax
Unexplained cash expense addition unsustainable as cash book and cash receipts not doubted
Income Tax
Income Tax
Recorded reasons for reopening can neither be improved nor substituted by an affidavit
Custom Duty
Custom Duty
