Articles by this Author
Goods and Services Tax
Goods and Services Tax
Make GST Registration Cancellations Easier & Provide SMS Alerts in Regional Languages: Madras HC
Goods and Services Tax
Goods and Services Tax
GST Authorities Can’t Bypass GST Act by Invoking IPC for Fake ITC Claims
Custom Duty
Custom Duty
Proper Authority Must Specify Infraction for Tentative Denial of Preferential Duty treatment
Custom Duty
Custom Duty
Specific Chapter & Section Notes Take Precedence Over General in AC Remote Component Reclassification
Income Tax
Income Tax
No reassessment u/s 148 without new materials forming opinion hat income had escaped assessment
Goods and Services Tax
Goods and Services Tax
Deemed assessment u/s 22(4) was considered as First Assessment Order and notice issued was within limitation period u/s 27
Excise Duty
Excise Duty
No clubbing of clearance values of proprietor and Pvt Ltd. Company for excise duty determination
Corporate Law
Corporate Law
Prior claims against Corporate Debtor stood extinguished consequent to approval of resolution plan under IBC
Income Tax
Income Tax
Addition @ 20% was upheld on account of alleged bogus purchases and unverified sellers
Income Tax
Income Tax
Tax Liability on Capital Gains Arises in Year of Possession, Not Occupancy Certificate
Income Tax
Income Tax
No Retrospective Application of 2022 Amendment to Section 14A
Income Tax
Income Tax
Amount Received from US Broadcasting Company Not Taxable as “Royalty” Under India-US DTAA
Income Tax
Income Tax
Interest calculated solely on Trade Receivables for ALP Determination was unreasonable
Income Tax
Income Tax
