Articles by this Author
Income Tax
Income Tax
ITAT deletes ad-hoc disallowances made without specifying non available vouchers
Excise Duty
Excise Duty
Criminal Proceedings cannot be quashed merely for Stay by CESTAT: SC
Income Tax
Income Tax
Section 271D penalty imposable on failure to prove non-contravention of section 269SS
Income Tax
Income Tax
No section 40A(3) Disallowance for cash payment by agents
Custom Duty
Custom Duty
No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry
Excise Duty
Excise Duty
No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice
Income Tax
Income Tax
Entertainment subsidy is a capital receipt & not revenue receipt
Income Tax
Income Tax
In absence of fresh tangible material Reassessment proceedings liable to be quashed
Custom Duty
Custom Duty
Advance ruling cannot be treated as blanket permission to importer of Scrap
Income Tax
Income Tax
Loss on restatement of loan obtained for purchase of indigenous assets is capital loss
Income Tax
Income Tax
ITAT allows Carry Forward of depreciation in succeeding assessment years
Corporate Law
Corporate Law
Well considered findings of appellate authorities not warrant any interference by HC
Income Tax
Income Tax
Royalty income excludible from business profits for calculation of section 80HHC deduction
Income Tax
Income Tax
