Articles by this Author
Goods and Services Tax

Goods and Services Tax
VAT not leviable on lease charges paid by Railway Department
Income Tax

Income Tax
Freight/ logistic support service is not FTS/ FIS and hence not taxable in India
Income Tax

Income Tax
Capital gain not assessable on land being an agricultural land
Goods and Services Tax

Goods and Services Tax
Order passed ex-parte in nature is bad in law
Income Tax

Income Tax
Order to disrupted/ partitioned HUF is invalid
Service Tax

Service Tax
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Income Tax

Income Tax
Jewellery deposited by family members of partner treated as stock in trade
Income Tax

Income Tax
Jurisdictional High Court decision is binding on subordinate Tribunal and courts
Income Tax

Income Tax
Order passed u/s 263 invalid in absence of DIN
Income Tax

Income Tax
Purchase of asset not claimed as application of income hence depreciation cannot be disallowed u/s 11(6)
Custom Duty

Custom Duty
Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908
Income Tax

Income Tax
Disallowance of expense u/s 40(a)(ia) untenable when TDS deducted at lower rates
Income Tax

Income Tax
Non-technical consultancy service not taxable as Fees for Included Services
Income Tax

Income Tax
