Articles by this Author
Income Tax

Income Tax
Section 54F Deduction available on reinvestment in twin residential units
Goods and Services Tax

Goods and Services Tax
GST demand based on promotion of business on social media – HC directs petitioner to Approach Appellate Authority
Excise Duty

Excise Duty
Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
Excise Duty

Excise Duty
Pending government dues cannot be recovered from property leased to assessee
Income Tax

Income Tax
Unregistered Satakat not supported by other evidence doesn’t possess evidentiary value
Excise Duty

Excise Duty
Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
Custom Duty

Custom Duty
Drawback u/s 74 not available to importer availing benefit of notification no. 27/02-Cus
Service Tax

Service Tax
Service tax demand merely based on TDS/26AS statement is unsustainable
Income Tax

Income Tax
Sale of software products is not royalty income so not taxable in India
Income Tax

Income Tax
Section 263 revision without recording errors found in order is unsustainable
Excise Duty

Excise Duty
Extended period of limitation cannot be invoked in absence of willful misstatement/suppression of fact
Income Tax

Income Tax
Departmental appeal rejected by ITAT as monetary tax amount less than 50 Lakhs
Income Tax

Income Tax
Share of client pledged by broker cannot be treated as his undisclosed investment
Income Tax

Income Tax
