Articles by this Author
Custom Duty
Custom Duty
Excel Sheet recovered email could be relied upon for valuation even without sec. 138C certificate
Service Tax
Service Tax
Proportionate Cenvat Credit Reversal Upheld: Trading Not Exempted Before 2011
Goods and Services Tax
Goods and Services Tax
No jurisdiction in the hands of Customs Authorities to issue directions under GST Law
Custom Duty
Custom Duty
Refund was allowable under Notification No. 102/2007-Customs on Commercial Invoices even if without SAD Endorsement
Income Tax
Income Tax
Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)
Income Tax
Income Tax
Penalty was quashed as Revenue could not treat sale price as ‘Tax Inclusive’ without Proof
Income Tax
Income Tax
Addition on “peak purchase” was restricted to differential margin between declared and benchmark profit in Rice Trading Case
Income Tax
Income Tax
Search assessments based on mechanical approval u/s. 153D were invalid in law
Income Tax
Income Tax
Transfer Pricing Adjustment of Rs. ₹445 Crore quashed against Netflix India
Goods and Services Tax
Goods and Services Tax
Levy of IGST on Ocean Freight under CIF Contracts was invalid after Mohit Minerals ruling
Income Tax
Income Tax
Condonation of 447-day delay by Income Tax Dept in filing appeal against acquittal was allowed in tax evasion case
Custom Duty
Custom Duty
Customs Housing Agent must exercise due diligence over wrongdoings of employees
Goods and Services Tax
Goods and Services Tax
No condonation of delay in GST Appeal as statutory limitation u/s 107 (4) was absolute and couldn’t be extended
Goods and Services Tax
Goods and Services Tax
