Articles by this Author
Income Tax
Income Tax
Profit from sale of agricultural land not includible while computing book profit
Income Tax
Income Tax
Adjustments & intimation on debatable/controversial issues is beyond section 143(1) scope
Income Tax
Income Tax
Once an appeal is filed, assessee will not be deemed as ‘assessee in default’ – Section 220(6)
Custom Duty
Custom Duty
Cenvat credit on capital goods taken and utilized vis-à-vis benefit of higher drawback rate – matter remanded
Income Tax
Income Tax
Section 271(1)(c) Penalty not sustainable if specific charge not specified
Custom Duty
Custom Duty
Initiation of prosecution u/s 135(1)(a) of Customs Act for goods valuing less than INR 1 Crore is bad-in-law
Corporate Law
Corporate Law
Aadhaar card can be issued to sex workers based on UIDAI proforma certificate
Corporate Law
Corporate Law
Holder of recovery certificate is financial creditor, entitled to initiate CIRP
Income Tax
Income Tax
Matter restored back as AO determined in breach of instructions no. 15/2015
Income Tax
Income Tax
Section 153C Addition unsustainable if no incriminating material found during Search
Service Tax
Service Tax
‘Cargo Handling Service’ being incidental service, service tax not leviable on storage of import cargo
Income Tax
Income Tax
Section 263 Revisionary order in violation of principles of natural justice is invalid
Income Tax
Income Tax
ITAT grants section 11 exemptions to charitable trust on the principle of consistency
Income Tax
Income Tax
