Articles by this Author
Income Tax
Income Tax
Entire consideration received by an entry provider not taxable as business income
Excise Duty
Excise Duty
Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller
Income Tax
Income Tax
Provisions of section 40A(3) doesn’t apply to payment made to a cottage industry
Custom Duty
Custom Duty
Once application for SEZ LOP is accepted, unit attains SEZ status and entitled for exemption u/s 26 of SEZ Act
Income Tax
Income Tax
Net profit margins needs to be worked out for working capital adjustment
Income Tax
Income Tax
Suspicions of department cannot be base for revisionary proceedings
Income Tax
Income Tax
ESOP cross-charge is allowable expenditure u/s 37(1) of the Income Tax Act
Income Tax
Income Tax
Section 119(2)(b) doesn’t impose limitation for filing an application for condonation of delay
Income Tax
Income Tax
DVO applying CPWD rates instead of State PWD rates is untenable
Income Tax
Income Tax
Addition towards unexplained investment sustained in absence of explaining source of investment
Income Tax
Income Tax
Deduction u/s 36(1)(viia) is available on total outstanding advances at the end of each month including opening balances
Goods and Services Tax
Goods and Services Tax
Rejection of GST registration revocation application without considering fact is unsustainable
Custom Duty
Custom Duty
Confirmation of recovery of cost of recovery charges by Commissioner under regulations 5(2) and 6(1)(o) of Customs Area Regulations 2009 unsustainable
Income Tax
Income Tax
