Articles by this Author
Excise Duty
Excise Duty
Freight not includible in transaction value as sale take place at factory gate
Income Tax
Income Tax
Absolute possession of land to developer is transfer within section 2(47)(v)
Income Tax
Income Tax
Interest on refund due to additional claim payable from the date additional claim was raised
Income Tax
Income Tax
TDS credit of employee cannot be rejected for non-payment of TDS by employer to government
Income Tax
Income Tax
Mere taking land on lease doesn’t cover research operations as contract farming
Income Tax
Income Tax
Rejection of disallowance offered u/s 14A after due application of mind is acceptable
Goods and Services Tax
Goods and Services Tax
GST registration stands revived on uploading pending returns as returns not uploaded due to health issue
Custom Duty
Custom Duty
Confirmation of penalty u/s 112 of Customs Act to non-importer is unsustainable
Income Tax
Income Tax
Appeal duly filed in manual mode and later delayed in electronic mode is condonable
Corporate Law
Corporate Law
Mere marriage certificate of Arya Samaj is not proof of valid marriage
Income Tax
Income Tax
Addition u/s 43CA without allegation of receipt of amount more than sale consideration is unsustainable
Excise Duty
Excise Duty
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Goods and Services Tax
Goods and Services Tax
Matter involving adjudication of facts cannot be entertained under Article 226
Income Tax
Income Tax
