Articles by this Author
Corporate Law
Corporate Law
Writ against State or its instrumentality arising out of contractual obligation is maintainable
Income Tax
Income Tax
Different treatment in books of accounts cannot deprive claiming of entire expenditure
Income Tax
Income Tax
Interim protection granted on condition that petitioner deposits 30% of demand amount
Income Tax
Income Tax
Land earmarked for public utility purpose cannot be taxed either as capital gain or as business income
Goods and Services Tax
Goods and Services Tax
Once SVLDRS-2 issued, department cannot renege on the same
Excise Duty
Excise Duty
Freight charges for delivering goods upto buyers’ premises is not includible in assessable value
Custom Duty
Custom Duty
Order rejecting duty drawback claim without specifying reason for rejection is non-speaking order
Excise Duty
Excise Duty
Process of mixing of thermol and mixed oil doesn’t amount to manufacture
Income Tax
Income Tax
Expense allowed based on copy of account, name and address as bill/ voucher lost due to flood
Income Tax
Income Tax
Addition of mere book entry unsustainable
Income Tax
Income Tax
Compensation received due to non-performance of obligation is capital receipt
Goods and Services Tax
Goods and Services Tax
Provisionally attached movable property to be released on offer of immovable property
Income Tax
Income Tax
As per India-Japan DTAA, levy of surcharge and cess cannot exceed tax rate of 10%
Income Tax
Income Tax
