Articles by this Author
Income Tax

Income Tax
Rejection of books doesn’t nullify obligation of timely compliance with section 44AB: Penalty upheld
Goods and Services Tax

Goods and Services Tax
Proceedings rightly initiated u/s. 129(1)(b) of GST Act as transactions found to be bogus
Goods and Services Tax

Goods and Services Tax
Andhra Pradesh High Court Quashes GST Notice Without DIN
Custom Duty

Custom Duty
Verbatim reproduction of contents of show cause notice without independent reasoning not tenable
Goods and Services Tax

Goods and Services Tax
Inadvertent inclusion of turnover of sister concern in GSTR-1 hence rectification of GSTR-1 permitted
Income Tax

Income Tax
No PE as company doesn’t have any control over employees seconded to Indian entity
Income Tax

Income Tax
Deduction u/s. 80P(2)(d) admissible on interest received from Kanchipuram Central Co-op. Bank
Income Tax

Income Tax
Matter restored as excess sugarcane price and sale of sugarcane at concessional rate needs fresh consideration
Income Tax

Income Tax
Ex-parte order sustaining addition u/s. 69A restored back as notice sent to old e-mail
Custom Duty

Custom Duty
Double payment of amount of customs duty is only deposit hence time limit for refund doesn’t apply
Custom Duty

Custom Duty
Interest u/s. 75A payable after expiry of one month of let export order till date of payment of drawback
Income Tax

Income Tax
Exemption u/s. 11 cannot be denied merely for delay in filing Form 10B: ITAT Ahmedabad
Goods and Services Tax

Goods and Services Tax
GST registration cannot be cancelled with retrospective effect mechanically: Delhi High Court
Goods and Services Tax

Goods and Services Tax
