Articles by this Author
Income Tax
Income Tax
No penalty could be levied u/s 271(1)(c) without specifying the limb of provision
Income Tax
Income Tax
ITAT deletes addition for Opening Stock as existence of same was accepted in Earlier Years
Income Tax
Income Tax
Compensation paid for not complying with law was allowable as normal expenditure u/s 37(1)
Custom Duty
Custom Duty
Burden of proof for non-smuggled nature of seized gold lies on assessee
Excise Duty
Excise Duty
Rule 6(3A) proportionately divide the credit taken on common input services and credit attributable to exempted service was denied
Service Tax
Service Tax
No limitation period extension if no malafide intention to suppress & misrepresent facts
Custom Duty
Custom Duty
Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods
Custom Duty
Custom Duty
Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked
Corporate Law
Corporate Law
Provisions of IBC was having overriding effect over other State Acts
Income Tax
Income Tax
No reassessment merely for Loan Advancement or Non filing of ITR
Income Tax
Income Tax
No addition if assessee discharged initial onus to prove identity of Investor Companies, creditworthiness, genuineness of transaction
DGFT
DGFT
Actual User condition under Form ANF2B for import authorization whether mandatory or not to be decided afresh
Excise Duty
Excise Duty
Interest on refund amount u/s 11BB to be sanctioned after delay of 3 months by respective authorities
Income Tax
Income Tax
