Articles by this Author
Income Tax

Income Tax
Grants used as per terms & condition for particular event held abroad doesn’t require CBDT approval
Income Tax

Income Tax
Section 263 invocable as non-verification of trade discount vis-à-vis TDS makes assessment order erroneous
Income Tax

Income Tax
Revisionary power u/s 263 not invocable as facts already examined by AO
Corporate Law

Corporate Law
Benefit of HRA duly available to Government employees posed in NE region
Income Tax

Income Tax
Interest u/s 234A not leviable when return filed within due date specified u/s 139(1)
Income Tax

Income Tax
Denial of foreign tax credit merely for delay in filing Form No. 67 is unjustifiable
Goods and Services Tax

Goods and Services Tax
VAT not leviable on incidental supply of food to students by registered public trust imparting education
Income Tax

Income Tax
Once it is proved that receipt is in nature of managerial service, same cannot be treated as FTS
Income Tax

Income Tax
Detachable warrant has a conceivable cost of acquisition
Custom Duty

Custom Duty
Duty paid against order assessing customs duty which was appealed is duty paid under protest
Income Tax

Income Tax
Capital gain earned on sale of share not taxable in India in terms of India-Singapore DTAA
Service Tax

Service Tax
Soil conservation & land reclamation Service by PSU to Government is exempt from service tax
Income Tax

Income Tax
Reopening of assessment u/s 147 without cogent reasoning is untenable
Income Tax

Income Tax
