Articles by this Author
Income Tax
Income Tax
Claim to deduction u/s 54B raised first time in appellate proceedings was allowable
Excise Duty
Excise Duty
SCN to be adjudicated within a reasonable time period for declaring it to be valid
Service Tax
Service Tax
Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed time
Income Tax
Income Tax
No reassessment beyond four years merely on basis of change of opinion
Service Tax
Service Tax
No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’
Income Tax
Income Tax
Tribunal held that reassessment notice can be issued u/s 147 in relation to search and seizure
Income Tax
Income Tax
No penalty u/s 271(1)(c) if the mistake was bonafide
Income Tax
Income Tax
Tribunal sets aside addition of Rs.115 Cr relating to share premium received from foreign investors
Goods and Services Tax
Goods and Services Tax
Whether refund claim was time barred or not to be reconsidered as Limitation of 2 Years started from the insertion of Rule 89(1A)
Corporate Law
Corporate Law
Judgment or Decree obtained by Fraud is as a Nullity: SC
Service Tax
Service Tax
Taxability of service of Foreign entities could not determine without test of Taxation of Service Rules
Income Tax
Income Tax
Liability to tax premium on redemption of preference shares arose when the same was actually received
Income Tax
Income Tax
Tribunal held to re-consider Warranty Claim by MRF Tyres in terms of Supreme Court decision
Income Tax
Income Tax
