Articles by this Author
Custom Duty
Custom Duty
Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015
Excise Duty
Excise Duty
Imposition of penalty without opportunity of being heard cannot be sustained
Income Tax
Income Tax
Reopening of assessment sustained due to failure of true & full disclosure
Custom Duty
Custom Duty
Goods released as department failed to prove the smuggled nature of goods
Income Tax
Income Tax
Re-opening of assessment in absence of any new tangible material is unsustainable
Income Tax
Income Tax
TDS u/s. 194C @2% deductible on common area maintenance charges
Goods and Services Tax
Goods and Services Tax
Advance Ruling Application should not be admitted by ARA as investigation began before filing of an application
Income Tax
Income Tax
Sales or Return agreement not covered as ‘works contract’ and hence TDS not deductible u/s 194C
Income Tax
Income Tax
Disallowance without verifying the submitted details is unsustainable
Income Tax
Income Tax
Expenditure towards scholarship to a student not associated with company not allowable
Income Tax
Income Tax
Addition merely based on confession during search is unsustainable
Income Tax
Income Tax
Penalty u/s 271E mandatory due to repayment of loan in cash in excess of Rs. 20,000
Income Tax
Income Tax
Expenditure towards currency swap contract is allowable as deduction u/s 36(1)(iii)
Income Tax
Income Tax
