Articles by this Author
Income Tax
Income Tax
Section 56(2)(vii) cannot be invoked if no difference between agreement & Stamp Duty Value
Income Tax
Income Tax
Ex-parte order – addition For unexplained cash – ITAT restore matter to CIT(A)
Income Tax
Income Tax
Credit for TDS deducted cannot be denied for non-payment by Deductor
Income Tax
Income Tax
Interest rate on unsecured loan cannot be compared with interest rate on bank loan
Income Tax
Income Tax
Sale of Renewable Energy Certificate (Carbon Credit) is capital receipt
Custom Duty
Custom Duty
Duty drawback cannot be denied when Advance Licenses were invalidated
Income Tax
Income Tax
No addition for cash payment for property out of cash withdrawals by family members
Income Tax
Income Tax
Reassessment Proceedings cannot be initiated against a dead person
Excise Duty
Excise Duty
Extended Limitation cannot be invoked if SCN was issued based on balance sheet
Custom Duty
Custom Duty
Adjudicating authority cannot review order of appellate authority in limited remand
Goods and Services Tax
Goods and Services Tax
Andhra HC allows Interest for delay in payment of VAT Refund
Income Tax
Income Tax
Interest under section 28 of Land Acquisition Act cannot be taxed despite TDS deduction
Custom Duty
Custom Duty
No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration
Income Tax
Income Tax
