Articles by this Author
Custom Duty

Custom Duty
Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment
Corporate Law

Corporate Law
Section 14 of Consumer Protection Act permits awarding punitive damage for non-deploy of airbags
Goods and Services Tax

Goods and Services Tax
As per principal provision of Section 56 of CGST Act, interest is payable @ 6% & not 9%
Service Tax

Service Tax
Liquidated damages, received under any contract, not liable to service tax
Excise Duty

Excise Duty
Mere use of words ‘willfully suppressed’ not enough to validate show cause notice
Income Tax

Income Tax
Interest income, converted into Government’s equity for Metro Project, not a revenue receipt
Income Tax

Income Tax
Provision of section 56(2)(vii)(b) not invocable on purchase of agricultural land
Income Tax

Income Tax
Section 234B & 234C Interest not leviable on additional income taxable due to unanticipated event
Income Tax

Income Tax
Routine procurement assistance services not amounts to Technical Services
Goods and Services Tax

Goods and Services Tax
HC allows Eligible input tax credit by modifying Form TRAN-1
Corporate Law

Corporate Law
Owner, in his will, is entitled to give his property in favour of strangers
Income Tax

Income Tax
Section 54 Deduction available on incomplete construction too consideration received used for constructing a residential house
Income Tax

Income Tax
Foreign Exchange fluctuation loss allowable under section 37: SC
Income Tax

Income Tax
