Articles by this Author
Income Tax

Income Tax
Invocation of proviso to section 2(15) vis-à-vis publication of advertisement to be re-examined
Income Tax

Income Tax
Benefit u/s 54B not deniable on fact that property was valued as non-agricultural land for stamp paper
Custom Duty

Custom Duty
Penalty u/s 114 of Customs Act not leviable on CHA for non-assurance of correct classification of goods
Custom Duty

Custom Duty
Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client
Income Tax

Income Tax
Repair and renovation of asset is allowable as revenue expenditure
Excise Duty

Excise Duty
Unit eligible for exemption under notification 50/2003-CE continue to be eligible under Scheme of Budgetary Support
DGFT

DGFT
Court directed the Customs department to facilitate online amendment of shipping bill
Goods and Services Tax

Goods and Services Tax
Repeal will not affect rights, privileges, obligations or liability under old Act
Income Tax

Income Tax
Donation to veda pathashalas, veda pundits, medical assistance etc are charitable activities
Income Tax

Income Tax
Invocation of revisional jurisdiction u/s 263 on mere conjectures, suspicions and surmises, is impermissible
Custom Duty

Custom Duty
Provisional release application u/s 110-A directed to be filed against detention of Supari imported from Thailand
Income Tax

Income Tax
Start-up company incurring cost for branding prior to product launch is allowable expenditure
Income Tax

Income Tax
TCS credit should be given to person to whom income is assessed to tax
Custom Duty

Custom Duty
