Articles by this Author
Income Tax

Income Tax
ITAT allows Debit note received in Subsequent Assessment Year for difference in price
Goods and Services Tax

Goods and Services Tax
IGST refund cannot be denied for higher rate of duty drawback claim
Income Tax

Income Tax
Section 153A Assessment invalid if No independent application of mind by JCIT before granting section 153D approval
Income Tax

Income Tax
Addition for unexplained cash deposit by CIT(A) justified -ITAT Delhi
Income Tax

Income Tax
Amendment restricting Section 54 deduction to only one residential house is prospective
Income Tax

Income Tax
No Section 194IA TDS on payment not related to transfer of immovable property
Income Tax

Income Tax
Revenue expense with no enduring benefit allowable in the year of incurrence
Goods and Services Tax

Goods and Services Tax
PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)
Goods and Services Tax

Goods and Services Tax
Service Recipient not eligible to obtain GST Advance Ruling
Service Tax

Service Tax
No SVLDRS benefit if department not quantifies amount during investigation
Income Tax

Income Tax
Amount advanced in earlier year and received back in current year cannot be treated as unexplained cash credit
Goods and Services Tax

Goods and Services Tax
GST Default: Bail condition of payment of 100% of disputed Tax is Harsh: HC
Goods and Services Tax

Goods and Services Tax
AAR rejects application as same issue was already been pending with proper officer
Income Tax

Income Tax
