Articles by this Author
Income Tax

Income Tax
Penalty order passed beyond time prescribed u/s 275(1)(c) is untenable
Income Tax

Income Tax
Compensation income of land acquisition u/s 96 of Land Acquisition Act is not taxable under income tax
Income Tax

Income Tax
FDR interest taxable under ‘Income from other sources’
Income Tax

Income Tax
Depreciation on software allowable @60%
Company Law

Company Law
Provident fund dues are to be paid in full by Corporate Debtor
Service Tax

Service Tax
Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim
Income Tax

Income Tax
Entire sale consideration taxable in the hands of owner as GPA not accounted in his return
Excise Duty

Excise Duty
Interest amount not held as payable under SVLDR Scheme is to be refunded back
Income Tax

Income Tax
Expenditure related to goods carriage taken on hire is allowed even if receipts taxed u/s 44AE
Income Tax

Income Tax
CIT(E) cannot impose unstipulated condition while granting approval u/s 80G
Income Tax

Income Tax
Order of Commissioner passed u/s 119(2)(b) not appelable before ITAT
Excise Duty

Excise Duty
Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods
Custom Duty

Custom Duty
Re-examining the issuing authority unnecessary as duty demand not contested
Income Tax

Income Tax
