Articles by this Author
Custom Duty

Custom Duty
Rate of duty/ exemption prevailing at time of filing ex-bond bill of entry is available
Income Tax

Income Tax
Reopening of assessment bad in law as details were already available with AO
Goods and Services Tax

Goods and Services Tax
Order cancelling GST registration quashed as zero-supply lead to non-filing GST return
Service Tax

Service Tax
Period of limitation u/s 11B doesn’t apply to refund claim filed for taxes paid under mistake
Corporate Law

Corporate Law
Dispute relating to passing on liability/ reimbursement thereof is arbitral in nature
Corporate Law

Corporate Law
Property obtained resultantly of criminal activity culpable u/s 3 of PMLA, 2002
Corporate Law

Corporate Law
Disability certificate issued by hospital cannot be doubted in absence of any rebuttable evidence
Corporate Law

Corporate Law
Accused officer acquitted in absence of substantial evidence proving acceptance of bribe
Income Tax

Income Tax
Prosecution u/s 276C quashed automatically as penalties cancelled on merit
Income Tax

Income Tax
Interest on sticky loans/ NPAs taxable on receipt basis
Income Tax

Income Tax
Date of allotment is to be considered for computing period of holding
Income Tax

Income Tax
Cash deposited during demonetization period due to cash sales cannot be added as unexplained
Goods and Services Tax

Goods and Services Tax
Bail granted in clandestine manufacture and supply of chewing tobacco
Income Tax

Income Tax
