Articles by this Author
Income Tax

Income Tax
Rice is an agricultural produce exempt from disallowance u/s 40A(3) of Income Tax Act
Income Tax

Income Tax
Granting opportunity of being heard mandatory before invoking power u/s 127 to transfer case
Income Tax

Income Tax
Penalty u/s 271(1)(c) not imposable when addition is on adhoc basis
Income Tax

Income Tax
Initiation of proceedings u/s 153C based on documents impounded during survey u/s 133A is bad in law
Income Tax

Income Tax
Expense not liable as international transaction in absence of agreement between assessee and AE
Income Tax

Income Tax
Depreciation allowed in earlier year cannot be disallowed later alleging non-generation of revenue
Corporate Law

Corporate Law
Offence u/s 409 of IPC unsustainable as company not a willful defaulter
Goods and Services Tax

Goods and Services Tax
CST not leviable as interstate movement of goods merely a branch transfer
Income Tax

Income Tax
JVAT: Transportation cost of goods which is separately charged to buyer not to included in sale price
Corporate Law

Corporate Law
Penal action cannot be initiated against CPIO for not providing information sought under RTI
Income Tax

Income Tax
Consideration from sale of agricultural land not taxable under income tax
Goods and Services Tax

Goods and Services Tax
Refund of excess tax paid vis-à-vis ‘C’ forms granted
Service Tax

Service Tax
Coaching for competitive exams is taxable service under Finance Act, 1994
Goods and Services Tax

Goods and Services Tax
