Articles by this Author
Income Tax

Income Tax
Denial of TDS credit as corresponding turnover reflected in earlier year is untenable
Income Tax

Income Tax
Reflection of business loss in column bad & doubtful in ITR doesn’t affect its allowability
Income Tax

Income Tax
Addition u/s 45 unsustainable as commercial expediency not contravened
Income Tax

Income Tax
Revenue appeal below monetary limit not maintainable
Service Tax

Service Tax
Activity of leasing workwear is not taxable under supply of tangible goods
Income Tax

Income Tax
Carbon credit profit is capital receipt not taxable
Income Tax

Income Tax
Deduction u/s 54F not eligible as more than one residential property already owned
Income Tax

Income Tax
TDS u/s 194C not deductible on payment under ‘Sales or Return’ agreement
Custom Duty

Custom Duty
Advance Ruling by CAAR maintainable as question not pending for consideration
Income Tax

Income Tax
Reasonable amount of expense towards gifts for dealers is allowable
Custom Duty

Custom Duty
Duty exemption available as there is no transfer in violation of actual user condition
Income Tax

Income Tax
Addition of unexplained cash credit sustained as genuineness and creditworthiness not proved
Income Tax

Income Tax
Deduction u/s 10A allowed based on post facto extension
Income Tax

Income Tax
