Articles by this Author
Income Tax

Income Tax
Concept of deemed registration of trust not prevailing under Income Tax Act
Income Tax

Income Tax
Typographical error should be rectified via rectification application u/s 154
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as tax assessed is equal to TDS deducted
Excise Duty

Excise Duty
No duty demand in absence of mala fide intention to send semi-finished product to hired premises
Income Tax

Income Tax
Deduction u/s 24 available for interest on loan of leased part of building
Income Tax

Income Tax
Royalty payment to holding company for using brand name is revenue expenditure
Income Tax

Income Tax
Addition u/s 68 unsustainable regarding trading liabilities with availability of corresponding purchases
Income Tax

Income Tax
Condonation of delay not granted alleging that non-filing of appeal was advised by CA
Custom Duty

Custom Duty
Late fee on filing new Bill of Entry as old Bill of Entry got purged is unsustainable
Income Tax

Income Tax
Forfeited commission expense allowable as TDS paid on the same
Income Tax

Income Tax
Re-assessment proceedings against dissolved entity is unsustainable
Corporate Law

Corporate Law
Suo moto revisional power passed by Addl. CST lack jurisdiction
Income Tax

Income Tax
Net interest income on deposits with scheduled bank is taxable u/s 56 of Income Tax Act
Excise Duty

Excise Duty
