Articles by this Author
Income Tax
Income Tax
Non-appearance of supplier cannot be reason for treating purchases as unexplained expenditure
Corporate Law
Corporate Law
Issuance of search warrant without recording ‘reasons to believe’ is bad in law
Goods and Services Tax
Goods and Services Tax
Statutory charge as per KGST Act & KVAT Act remains despite sale of property by Bank
Income Tax
Income Tax
Counter guarantee with negligible risks cannot be compared with guarantee with high risk
Custom Duty
Custom Duty
Revocation of customs broker license unreasonable in absence of violation of Regulation 10(a), 10(d) & 10(n)
Excise Duty
Excise Duty
Recovery based on erroneous refund unsustainable as adjudication taken place u/s. 11B of Central Excise Act
Income Tax
Income Tax
Reopening of assessment for mere change of opinion untenable in law
Income Tax
Income Tax
TPO order passed beyond time limit prescribed u/s 92CA (3A) is barred by limitation
Goods and Services Tax
Goods and Services Tax
Only error apparent on record can be rectified u/s 84 of TNVAT
Income Tax
Income Tax
Capital gain exemption u/s 54 not deniable as investment made within time limit specified u/s 139(4)
Income Tax
Income Tax
Disallowance of job work expense without culpable evidence is unsustainable in law
Income Tax
Income Tax
Approval u/s 10(23C)(iv) cannot be withdrawn for violation of certain compliance conditions
Income Tax
Income Tax
Modification of ‘Product under Consideration’ to ‘Saturated Fatty Alcohol’ allowed
Service Tax
Service Tax
