Articles by this Author
Income Tax

Income Tax
Reopening of assessment beyond four years period invalid as material facts disclosed fully
Service Tax

Service Tax
Bland allegation of leviability of service tax without any substantiation is unsustainable
Income Tax

Income Tax
Salary by head office to expatriate employees working in Indian branch is allowable deduction
Income Tax

Income Tax
Addition of investment in India by tax resident of UAE unsustainable in terms of Indo-UAE treaty
Income Tax

Income Tax
Investment in gold duly reflected in books of accounts cannot be added as unexplained
Income Tax

Income Tax
Amount of bogus donation not deductible u/s 35(1)(ii)
Income Tax

Income Tax
Reopening of assessment based on approval granted in routine/ casual manner is untenable
Income Tax

Income Tax
VAT payment doesn’t attract provisions of section 40(a)(iib) of the Income Tax Act
Income Tax

Income Tax
Statement recorded u/s 133A not an incriminating material
Custom Duty

Custom Duty
Penalty u/s 144AA unsustainable as no evidences showing knowledge of fraud to appellant
Income Tax

Income Tax
Unrealized sale proceeds should be excluded from export and total turnover
Income Tax

Income Tax
Article 13(4) of DTAA benefit is available on entire STCG/ LTCG before setting off brought forward STCG/LTCG
DGFT

DGFT
DGFT doesn’t have power to amend FTP policy
Income Tax

Income Tax
