Articles by this Author
Income Tax
Income Tax
No royalty if payment made by Google India to Google Ireland for purchase of online advertisement space for resale to Indian Advertisers
Service Tax
Service Tax
No service tax for brand endorsement during IPL as the same was not “business support service”
Custom Duty
Custom Duty
No custom duty recovery on import of aircrafts in absence of findings by Competent Authority
Income Tax
Income Tax
Secret Commission paid to parties in Cheque Discounting Business was eligible for 50% Deduction
Excise Duty
Excise Duty
Order of Lower Rate of Duty on breach of section 9D of Central Excise Act quashed
Goods and Services Tax
Goods and Services Tax
Interim relief in terms of deposit of fine along with penalty was granted for release of goods and conveyance in absence of following due procedure prescribed u/s 129
Income Tax
Income Tax
No addition u/s 68 could be sustained if sales were made out of stock-in-trade
Income Tax
Income Tax
No deduction u/s 37(1) for expenses incurred by doctor on organizing musical programme, sponsoring garba event and gifts to fellow doctors
Goods and Services Tax
Goods and Services Tax
No advertisement tax in view of omitting entry No.55 in List II of Schedule VIII to the Constitution and consequent promulgation of GST Act, 2017
Goods and Services Tax
Goods and Services Tax
Allowability of writ against the order for cancellation of registration on the ground of violation of the principles of natural justice.
Income Tax
Income Tax
Disallowance u/s 36(1)(va) on payment of PF/ESIC after the due date under the respective Labour Law was valid
Income Tax
Income Tax
Deduction u/s 54 was allowable in case capital gains were utilized within time specified but sale deed was not registered
Custom Duty
Custom Duty
No Penalty leviable merely on basis of Speculations
Income Tax
Income Tax
