Articles by this Author
Service Tax
Service Tax
Composite Contracts involving supply of materials couldn’t be taxed under construction service
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Corporate Law
Corporate Law
Retrospective tax notices issued under KMC Act was not valid
Corporate Law
Corporate Law
No demand as EPF Scheme amendment to Para 27AA could not be imposed on exempted establishments without official notification
Service Tax
Service Tax
Extended Limitation u/s 73(1) proviso of Finance Act was not invokable without wilful suppression
Income Tax
Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Service Tax
Service Tax
No Service Tax Demand of ₹2.7 Crore on ocean freight margins in Multimodal Transport Operations
Income Tax
Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
Excise Duty
Excise Duty
Dept. could not allege clandestine removal of goods without proper investigation u/s 9D Excise Act
Income Tax
Income Tax
Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail
Goods and Services Tax
Goods and Services Tax
Valuation Issues alone were not valid ground for detention of goods in transit in IGST movement
Custom Duty
Custom Duty
Interest on customs refund was not automatic depends on delay in processing
Company Law
Company Law
