Articles by this Author
Goods and Services Tax

Goods and Services Tax
Appeal can be filed by person opting to make payment of tax & penalty on detention/seizure
Custom Duty

Custom Duty
Delay of decade in proceeding makes entire proceeding vitiated
Custom Duty

Custom Duty
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Income Tax

Income Tax
Subsidy for dispersal of industries in less developed area is capital receipt
Service Tax

Service Tax
Affiliation fee collected by university is outside the purview of service tax
Service Tax

Service Tax
Mediator service not liable to service tax as management consultancy service
Income Tax

Income Tax
Addition for higher stock valuation without discrepancy in quantity is unsustainable
Income Tax

Income Tax
There is no need to file separate claim for Income Tax refund
SEBI

SEBI
Selective disclosure by SEBI amounts to cherry-picking which derogates commitment to fair trial: SC
Income Tax

Income Tax
Addition of cash deposited in bank post demonetization due to cash sales unsustainable
Custom Duty

Custom Duty
Benefit given to importer as dept failed to substantiate allegation of undervaluation
Corporate Law

Corporate Law
Collector not empowered to revise stamp duty which is already levied & paid
Excise Duty

Excise Duty
Cenvat credit available on service tax paid on modernization/renovation/repairs of factory
Corporate Law

Corporate Law
