Articles by this Author
DGFT

DGFT
Supply of Calcined Pet Coke by domestic calciners to SEZ is permissible under FTP
Income Tax

Income Tax
Loss on foreign currency derivative transaction and exchange rate difference allowed as expense
Income Tax

Income Tax
Final assessment order beyond period prescribed u/s. 144C(13) is barred by limitation
Goods and Services Tax

Goods and Services Tax
No Writ Jurisdiction in GST Penalty Deduction from Navy Payments: Kerala HC
Income Tax

Income Tax
Notional interest disallowance u/s. 36(1)(vii) quashed as interest on borrowed fund allowable as revenue expense
Income Tax

Income Tax
STCG tax paid u/s. 111A cannot be reclassified u/s. 68 r.w.s. 1115BBE without any basis
Goods and Services Tax

Goods and Services Tax
Order passed without granting opportunity as required u/s. 75(4) of GST Act is liable to be quashed
Income Tax

Income Tax
Non-Receipt of Notice & CA’s Death Justifies Non-Compliance: ITAT Bangalore
Company Law

Company Law
Equity investment doesn’t fall within meaning of ‘operational debt’ u/s. 5(21) of IBC
Custom Duty

Custom Duty
No concessional rate benefit on import of rectangular shape gold bars as serial numbers not engraved
Excise Duty

Excise Duty
Date of surrender of bank guarantee considered as relevant date for refund u/s. 11B of Excise
Goods and Services Tax

Goods and Services Tax
Initiation of proceedings under GST post approval of resolution plan cannot be sustained
Company Law

Company Law
Termination of concession agreement not co-related with default in repayment of dues
Custom Duty

Custom Duty
