Articles by this Author
Goods and Services Tax

Goods and Services Tax
No demand can be made under GST in Form DRC-01A without issue of section 74(1) Notice
Custom Duty

Custom Duty
Exemption cannot be denied merely based on heading of Notification or Budget Speech not forming part of Notification
Income Tax

Income Tax
Skill Development activity eligible for Registration under section 12AA
Income Tax

Income Tax
AO cannot disallow agricultural expenses without any rational basis
Income Tax

Income Tax
Rent from unsold flats to builder taxable as House Property income
Income Tax

Income Tax
Consultation Fee related to hosting of website to enhance business allowable
Income Tax

Income Tax
Delay in depositing employee’s contribution to PF – ITAT refers matter back to CIT(A)
CA, CS, CMA

CA, CS, CMA
74th CA Day celebrated in India and across 48 countries
Goods and Services Tax

Goods and Services Tax
CBIC honours taxpayers contributing to the GST success story
Income Tax

Income Tax
Section 56(2)(viib) cannot be invoked to tax share premium for AY prior to AY 2013-14
Excise Duty

Excise Duty
Loss in transit not includible for computation of ‘assessable value’
Service Tax

Service Tax
Service Tax paid under RCM liable for refund on cancellation of contract
Income Tax

Income Tax
Addition for cash deposit not tenable when Assessee duly explained the source
Income Tax

Income Tax
