Articles by this Author
Goods and Services Tax

Goods and Services Tax
Circular no. 5/2021 should be followed while dealing with mis-match in VAT return: Madras HC
Income Tax

Income Tax
Addition to business income merely based on closing bank balance is unjustified
Income Tax

Income Tax
Educational expense of daughter is purely personal in nature despite her pursuing fathers profession
Income Tax

Income Tax
Penalty u/s 271(1)(c) unsustainable as issue already decided in assessee’s favour
Income Tax

Income Tax
Provisions of section 68 cannot be invoked for entries duly explained
Income Tax

Income Tax
Sale of online advertisement space is not taxable if non-resident not has PE in India
Fema / RBI

Fema / RBI
HC disposes writ as equally efficacious alternative remedy available before Appellate Tribunal
Income Tax

Income Tax
Exercising of revisional jurisdiction in a mechanical & cavalier manner is unsustainable
Goods and Services Tax

Goods and Services Tax
Amendment to section 50 of CGST Act 2017 levying interest on net tax liability is effective from 1st July 2017
Excise Duty

Excise Duty
Rule 3(5A) of CCR, 2004 not apply in absence of removal of capital assets
Income Tax

Income Tax
Value of goods duly accepted by excise department cannot be re-valued by AO
Custom Duty

Custom Duty
Mere possession of Foreign marking gold cannot be treated as smuggled without corroborative evidence
Income Tax

Income Tax
No Section 271D Penalty if cash loan was taken from Director to meet urgent requirements of company
Income Tax

Income Tax
