Articles by this Author
Income Tax

Income Tax
Mere receipt in excess of limit in proviso to section 2(15) would not result in cancellation of registration U/s. 12AA
Income Tax

Income Tax
Section 50C: Tenancy on a meager rent constitutes a encumbrance on property
Income Tax

Income Tax
Section 69B cannot be invoked on mere assumption that there was understatement of investment
Income Tax

Income Tax
TDS on Transport Charges : Benefit of Section 194C(6) cannot be denied for violation of section 194C(7)
Income Tax

Income Tax
Interest U/s. 244 allowed on Refund of excess interest charged U/s. 234B
Income Tax

Income Tax
Interest on enhanced compensation for compulsory acquisition of agricultural land eligible for exemption U/s. 10(37)
Income Tax

Income Tax
No Penalty for cash above Rs. 20000 from relatives due to Business Exigencies
Goods and Services Tax

Goods and Services Tax
Composite supply of exam support services attracts 18% GST: AAR
Goods and Services Tax

Goods and Services Tax
GST on Meat of Sheep or goat, frozen & packed in LDPE/HDPE bags
Custom Duty

Custom Duty
Alleged circumvention of anti-dumping duty imposed on imports of O-Acid
Fema / RBI
Fema / RBI
Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2018
Excise Duty

Excise Duty
Cenvat Credit Rules can’t curtail Assessee’s entitlement to avail credit of inputs lying in stock as on the date of crossing the exemption limit
Income Tax

Income Tax
Penalty paid to Stock Exchange allowable as regular business expenditure
Service Tax

Service Tax
