Articles by this Author
Excise Duty

Excise Duty
Cenvat Credit of Clean Energy Cess not available
Income Tax

Income Tax
Subscription received towards Cloud Services is not royalty income
Custom Duty

Custom Duty
Penalty u/s 112(b) of Customs Act, 1962 unsustainable in absence of sufficient evidence
Custom Duty

Custom Duty
Benefit under notification available even at later stage
Fema / RBI

Fema / RBI
Look Out Circular unjustified in absence of adverse effect on economic interest of India
Custom Duty

Custom Duty
Benefit of exemption notification no. 99/2011-Cus available on the basis of transhipment permit
Income Tax

Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on bank commission
Excise Duty

Excise Duty
Process of slitting jumbo rolls doesn’t amount to manufacture
Excise Duty

Excise Duty
Levy of NCCD in absence of excise duty is not bad in law
Corporate Law

Corporate Law
Default in settlement agreement amount not an operational debt
Service Tax

Service Tax
Service tax not payable on service of outbound tour
Income Tax

Income Tax
Amounts diverted to funds by NABARD not taxable
Income Tax

Income Tax
Premium on redemption of preference shares not taxable as deemed dividend
Income Tax

Income Tax
