Articles by this Author
Income Tax

Income Tax
Deduction u/s 54F was allowable even if borrowed funds were utilized for investment in new residential asset
Goods and Services Tax

Goods and Services Tax
No retrospective cancellation of a GST registration if it was not proposed in SCN
Income Tax

Income Tax
Assessment Invalid Where Department Could Not Prove Timely Issue of Order: ITAT Bangalore
Income Tax

Income Tax
No addition of unexplained income u/s 69A for cash deposits from business sales during demonetization without contrary evidence
Income Tax

Income Tax
Provision for discount was an allowable expenditure if based on a scientific method & consistently discharged in subsequent years
Custom Duty

Custom Duty
Granting of conditional interim custody of vehicles on imports of Luxury Cars under diplomatic privilege to escape duty
Corporate Law

Corporate Law
Admission of application u/s 7 of Code as default in repayment of financial debt exceeding threshold established
Income Tax

Income Tax
Delay of 16 days in EPF deposit was allowable u/s 36(1)(va) as same was attributable due to COVID-19 Lockdown
Goods and Services Tax

Goods and Services Tax
No writ petition to be entertained for finding fact if appellate remedy was available
Income Tax

Income Tax
Reassessment notice was invalid if it was issued beyond the calculated “surviving time” or “last date” time limit
Goods and Services Tax

Goods and Services Tax
CCTV Footage of assessee’s family should not be used by GST Dept as it violated right to privacy
Custom Duty

Custom Duty
Provisional Release conditions for imported fabric was modified and substituted Rs. 22 Lakh of Bank Guarantee with Bond
Custom Duty

Custom Duty
Scope of Appeal was limited u/s 28KA Customs Act as advance ruling was binding unless it was arbitrary
Excise Duty

Excise Duty
