Articles by this Author
Income Tax

Income Tax
Education Cess allowable as not fall under section 40(a)(ii)
Income Tax

Income Tax
Reassessment was justified if assessee failed to make full, true disclosure of all material facts during original assessment
Service Tax
Service Tax
No demand of service tax in absence of “suppression‟ or “collusion” with an intent to evade payment of tax
Income Tax

Income Tax
Section 271D & 271E Penalty proceedings are independent of assessment proceedings
Service Tax

Service Tax
CESTAT quashed demand of service tax on foreign remittance
Corporate Law

Corporate Law
Delay cannot be condoned beyond statutory period of 15 Days stipulated u/s 61(2) of IBC
Income Tax

Income Tax
Quashing of reassessment was invalid if opportunity was provided to assessee to submit additional objections
Finance

Finance
Quashing of FIR against ex-director of ILFS cannot be presumed as a ‘Clean Chit’
Custom Duty

Custom Duty
Customs Broker liable for penalty u/s 114 for breach of KYC norms
Income Tax

Income Tax
No penalty for delay in filing quarterly TDS statement if entire tax with interest deposited
Income Tax

Income Tax
Employees contribution to PF/ESI paid before section 139(1) due date was allowable
Income Tax

Income Tax
No addition for ALP adjustment on account of exchange difference for notional conversions of balances
Custom Duty

Custom Duty
CESTAT releases Gold Bar & Indian Currency as Smuggling not proved
Income Tax
Income Tax
