Articles by this Author
Excise Duty

Excise Duty
CESTAT explains Rule 3(5B)- Cenvat credit Reversal for provision for slow moving inventory
CA, CS, CMA

CA, CS, CMA
Observations of Candidates on CA Foundation Exam Question Papers
Income Tax

Income Tax
Additions on grounds not forming part of reasons for reopening assessment not sustainable if no addition based on reason for reopening
Income Tax

Income Tax
Section 194C TDS not applicable on payments of EDC to HUDA
Income Tax

Income Tax
No section 269SS & 269T if reasonable cause for accepting/repaying loan in cash
Income Tax

Income Tax
Assessment order based on invalid Section 143(2) notice is equally Invalid
Income Tax

Income Tax
Ruling of AAR is binding upon Revenue authorities
Income Tax

Income Tax
Section 154 cannot be invoked on debatable issues
Income Tax

Income Tax
Expenditure on distribution of freebies & gifts to doctors not allowable
Service Tax

Service Tax
CENVAT Credit eligible on construction & works contract for repair/renovation of existing factory
Income Tax

Income Tax
No penalty for not offering Salary Income for Taxation due to oversight
Income Tax

Income Tax
No section 194H TDS on discounts on transfer of pre-paid SIM cards/talk time
Income Tax

Income Tax
One Day Delay to reply SCN cannot led to closure of right to file a reply
Excise Duty

Excise Duty
