Articles by this Author
Income Tax
Income Tax
Additions for unexplained cash deposits u/s 69A and loans made u/s 68 without proper verification was restored back
Income Tax
Income Tax
Reassessment was valid where audit objections could qualify as “Information” u/s 148A
Income Tax
Income Tax
Deduction of depreciation was allowable as expenditure on Leasehold Premises classified as capital expenditure
Income Tax
Income Tax
No addition of LTCG on sale of immovable property as CIT(A)’s order lacks proper reasoning
Service Tax
Service Tax
No denial of refund based on splitting of invoices for Service Tax paid properly
Income Tax
Income Tax
Bank Account Attachment Lifted on 20% disputed Income Tax Demand Payment
Custom Duty
Custom Duty
Redemption Fine & Penalty Levied for Misdeclaring Restricted ‘Natural Garnet’ as ‘Abrasive Grain
Custom Duty
Custom Duty
Penalty u/s 112 was leviable as PSIC was not issued by DGFT-approved agency for Mauritius
Custom Duty
Custom Duty
Penalty u/s 112(a) and 112(b) for smuggling of 3kg gold concealed in shoes via Airport Staff reduced from Rs. 30L to Rs. 10L
Income Tax
Income Tax
Issue of notice u/s 143(2) was mandatory even if return of income was filed beyond time limit provided u/s 142(1)
Corporate Law
Corporate Law
No leviability of property tax without following statutory assessment procedure u/s 233 Of Kerala Municipality Act
Custom Duty
Custom Duty
Refund of anti-dumping duty when paid by mistake in self-assessment as it lacks legal character of ‘duty’
Income Tax
Income Tax
No penalty u/s 271(1)(c) as ALP recomputed by TPO was invalid as assesee followed prescribed method (TNMM) u/s 92C
Income Tax
Income Tax
