Articles by this Author
Custom Duty
Custom Duty
In absence of specific provisions, interest and penalty cannot be levied on payment of surcharge, CVD and SAD
Goods and Services Tax
Goods and Services Tax
Benefit of rate reduction under GST is to be passed on to every supply
Corporate Law
Corporate Law
Application for CIRP accepted once default of Corporate Debtor is established
Company Law
Company Law
On failure of One Time Settlement, amount in ‘no lien account’ belongs to ‘Corporate Debtor’
Income Tax
Income Tax
Valuation of shares following Discounted Cash Flow Method should be accepted
Income Tax
Income Tax
Demand cannot be enforced on the deductee for non-deposit of TDS by deductor
Service Tax
Service Tax
CENVAT Credit available against debit notes
Excise Duty
Excise Duty
Excise duty as finished goods not leviable on broken bottles of beverages
Income Tax
Income Tax
Section 12AA Registration granted as primary object is advancement of general public utility
Service Tax
Service Tax
Period of limitation not applies to Service tax mistakenly paid
Income Tax
Income Tax
Land treated as capital asset as no evidence of carrying agricultural activity
Corporate Law
Corporate Law
After dividend payment SEBI cannot initiate action u/s 207 of Companies Act, 1956
Income Tax
Income Tax
Equalization levy not applicable on person merely acting as conduit
Corporate Law
Corporate Law
