Articles by this Author
Income Tax

Income Tax
Guarantee commission not taxable in terms of India-Germany DTAA
Excise Duty

Excise Duty
Computer print-outs inadmissible in evidence in absence of requisite certificate mandated u/s 36-B
Income Tax

Income Tax
Receipt towards Supply of software and automated services are not taxable in India
Income Tax

Income Tax
Loss by writing off inventory disallowed in absence of necessary evidence
Income Tax

Income Tax
TDS deductible u/s 194C in case of Common Area Maintenance charges
Income Tax

Income Tax
Addition of unexplained cash credit unsustainable in absence of rejection of books of accounts
Income Tax

Income Tax
Revisionary power u/s 263 invocable as old tax rates applied instead of amended rates
Income Tax

Income Tax
Addition u/s 69A sustained as nature and source of acquisition of property not offered satisfactorily
Excise Duty

Excise Duty
Refund of mistakenly paid service tax granted as incidence of tax not passed on
Income Tax

Income Tax
Order passed in cryptic manner cannot make it erroneous
Income Tax

Income Tax
Expenditure towards transfer of share is allowable as per section 48
Goods and Services Tax

Goods and Services Tax
No scope of tax evasion merely on account of expiry of e-way bill
Income Tax

Income Tax
Delay interest not leviable as TDS deposited on time but bank failed to remit immediately to department
Income Tax

Income Tax
