Articles by this Author
Corporate Law

Corporate Law
SC upheld MTT Guidelines prohibiting export of PPE products
Income Tax

Income Tax
Revisiting earlier order on merits is beyond the scope & ambit of powers available u/s 254(2)
Goods and Services Tax

Goods and Services Tax
GST Evasion accused released on regular bail after 2½ years
Service Tax

Service Tax
Refund claim allowed despite non-filing of ST-3 return for claim period
Income Tax

Income Tax
Petitioner entitled to avail NIL rate of withholding tax on aircrafts leased to AIL – Delhi HC
Income Tax

Income Tax
Bad debts allowable as deduction under section 36(1)(vii)
Income Tax

Income Tax
Depreciation allowed on new server, storage and accessories procured during the year on lease
Excise Duty

Excise Duty
Pre-delivery inspection & after sales service charges not includible in assessable value of motor vehicles
Custom Duty

Custom Duty
Proceedings for confiscation & penalty not sustainable once duty demand dropped
Goods and Services Tax

Goods and Services Tax
Order passed without issuance of notice is bad-in-law as contrary to principle of natural justice
Income Tax

Income Tax
Payment of agricultural income tax cannot be allowed as deduction under section 43B
Goods and Services Tax

Goods and Services Tax
Bail to person accused of wrongful availment of ITC not granted
Income Tax

Income Tax
Concluded assessment/ reassessment cannot be disturbed if no incriminating material found during search
Custom Duty

Custom Duty
