Articles by this Author
Income Tax

Income Tax
Addition u/s. 69A towards cash deposits deleted to the extent of accepted cash sales
Income Tax

Income Tax
Revision order u/s. 263 quashed as AO took plausible view after proper application of mind
Custom Duty

Custom Duty
No penalty u/s. 114 of Customs Act in absence of confiscation of goods: CESTAT Delhi
Custom Duty

Custom Duty
Penalty u/s. 114 of Customs Act deleted as confiscation of goods not sustained
Goods and Services Tax

Goods and Services Tax
GST ITC barred u/s. 16(4) CGST is admissible if availed within period prescribed u/s. 16(5)
Income Tax

Income Tax
Part addition u/s. 69 towards cash deposit during demonetization deleted by applying SOP of CBDT
Corporate Law

Corporate Law
Partners can be prosecuted u/s. 138 without firm being arraigned as accused
Corporate Law

Corporate Law
Order taking cognizance of offences vitiated as no pre-cognizance opportunity of hearing granted
Service Tax

Service Tax
Service tax exemption available to stem cell banking services: Supreme Court
Custom Duty

Custom Duty
No confiscation when smuggled nature of gold not established: CESTAT Kolkata
Custom Duty

Custom Duty
Penalty u/s. 112 of Customs Act cannot be imposed without independent consideration of matter
Income Tax

Income Tax
No disallowance u/s. 40(a)(ia) when tax on income already paid by deductee: ITAT Pune
Corporate Law

Corporate Law
Bail to accused alleged in illicit drug matter granted on medical ground
Goods and Services Tax

Goods and Services Tax
