Articles by this Author
Custom Duty

Custom Duty
Concessional rate benefit of 2.5% basic customs duty available on import of power tillers
Income Tax

Income Tax
TP adjustment presuming that expenses are incurred at the instance/ on behalf of AE unsustained
Service Tax

Service Tax
Service tax payable on revenue realized and not on revenue recognized
Company Law

Company Law
Resolution plan rightly rejected due to non-serious and casual conduct of resolution applicant
Corporate Law

Corporate Law
In absence of arbitration agreement, conduct of parties doesn’t mean parties have agreed to arbitration
Excise Duty

Excise Duty
Blind belief cannot be a substitute for bona fide belief
Corporate Law

Corporate Law
Mobilization advance given to corporate debtor is operational debt
Corporate Law

Corporate Law
Arbitral award set aside as passed by ineligible arbitrator
Income Tax

Income Tax
Furnishing of supporting evidence mandatory to claim TDS credit in absence of TDS certificate
Service Tax

Service Tax
Refund of unutilized cenvat credit available on output tax payable by service receiver under RCM
Income Tax

Income Tax
Profit element to be taxed in case of bogus purchases
Service Tax

Service Tax
Straightaway relying on statement of persons & demanding tax is unsustainable
Income Tax

Income Tax
Payment to retired partner amounts to diversion of income at source by overriding title
Income Tax

Income Tax
