Articles by this Author
Income Tax

Income Tax
ITAT disallows grossing up of TDS deducted on interest paid to AE
Income Tax

Income Tax
Profit attribution not permissible in absence of PE in India
Custom Duty

Custom Duty
Judgment cannot be given based on evidence recorded in other trial despite same offence
Service Tax

Service Tax
ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible
Excise Duty

Excise Duty
No amortization on additional supplies when cost fully amortized on initial supply
Corporate Law

Corporate Law
Accident claim benefit available only when accident took place after reviving of policy
Finance

Finance
Loan Defaults: Anticipatory bail not granted in serious economic offence
Corporate Law

Corporate Law
No power under Employees’ State Insurance Act to waive statutory interest: SC
Corporate Law

Corporate Law
Criminal liability on officers arises only when offence is committed by company
Corporate Law

Corporate Law
Revocation of will allowable only as per modes specified u/s 70 of Indian Succession Act
Income Tax

Income Tax
Addition under section 69A unsustainable for cash deposited as facilitator
Income Tax

Income Tax
No interest expense disallowance when own fund exceeds capital work-in-progress
Excise Duty

Excise Duty
Lubricants not Excisable Goods for SVLDRS Scheme
Income Tax

Income Tax
