Articles by this Author
Service Tax

Service Tax
Refund on input services like club service, AC restaurant service, mandap keeper services etc. allowed
Custom Duty

Custom Duty
Penalty u/s 112(a) of Customs Act reduced as appellant behaved in good faith
Corporate Law

Corporate Law
Supreme Court judgement has to be dealt by High Court with due respect: SC
Goods and Services Tax

Goods and Services Tax
Notification no. 79/2017-Customs granting IGST exemption to import of capital goods under EPCG is clarificatory
Income Tax

Income Tax
All the pending appeals are not required to be settled under DTVSV Act
Income Tax

Income Tax
Interest subsidy not being income has to be excluded while computing book profits u/s 115JB
Corporate Law

Corporate Law
Contravention of section 269SS of Income Tax Act doesn’t vitiate offence u/s 138 of Negotiable Instrument Act
Custom Duty

Custom Duty
Amount payable towards compounding of offence u/s 137 of Customs Act, 1962 reduced
Excise Duty

Excise Duty
Demand based on the statement which was not allowed to be cross-examined is unjustified
Service Tax

Service Tax
Service provided to Gujarat Energy Transmission Corporation Ltd. is exempt from service tax
Excise Duty

Excise Duty
Reversal of credit not required while clearance of waste and scrap
Income Tax

Income Tax
Addition u/s 56(2)(viib) without verification of valuation report is unsustainable in law
Income Tax

Income Tax
Tolerance margin of 10% u/s 43CA is applicable retrospectively
Income Tax

Income Tax
