Articles by this Author
Custom Duty

Custom Duty
Country of Origin Certificate not required to be submitted if Bill of Entry contains country of Origin
Income Tax

Income Tax
Rule 128(9) not provide for disallowance of Foreign Tax Credit in case of delay in filing Form 67
SEBI

SEBI
Securities Contracts (Regulation) Amendment Rules, 2022
Custom Duty

Custom Duty
Display assembly/module merit classification under Sub-heading 85249100
Custom Duty

Custom Duty
Video projector classifiable under headings 85286900
Custom Duty

Custom Duty
Classification for Import of Dump Trucks for off-highway use in CKD form for exemption
Income Tax

Income Tax
HC quashed proceedings under Benami Transactions (Prohibition) Amendment Act, 2016 for transactions prior to 25-10-2016
Income Tax

Income Tax
Comparison by AO between qualitatively different agreements with completely different terms not appropriate
Excise Duty

Excise Duty
Irregular CENVAT Credit availment cannot be alleged without any evidence & merely based on statements of transporters
Goods and Services Tax

Goods and Services Tax
Ex parte order- HC directs Appellate Authority to reconsider appeal of petitioner on merits
Income Tax

Income Tax
Section 54F exemption allowed despite non-completion of construction as assessee invested the entire net consideration
Income Tax

Income Tax
Employee’s contribution to PF not deposited before due date as per EPF Act is not allowable
Income Tax

Income Tax
Interest on income tax refund taxable under Article 11(2) of India- Malaysia DTAA
Income Tax

Income Tax

