Articles by this Author
Corporate Law

Corporate Law
IBBI (Annual Report) Rules, 2018
Excise Duty

Excise Duty
Dross and Skimming were nonferrous metal; Excise duty not payable
Income Tax

Income Tax
TDS U/s. 194C not deductible on Reimbursement of haulage charges paid by C & F agents
Goods and Services Tax

Goods and Services Tax
Penalty by State for e-way bill without any Authority to issue e-way bill not sustainable
Income Tax

Income Tax
Validity of Addition based on statement retracted later on by assessee
Goods and Services Tax

Goods and Services Tax
5% GST payable on Royalty to Govt for right to use minerals
Goods and Services Tax

Goods and Services Tax
GST on ancillary services (Transfer / Extension / Conversion fees etc.)
Excise Duty

Excise Duty
Classification under Central Excise Tariff needs to be made after perusing basic technical specifications of vehicles
Income Tax

Income Tax
TDS U/s. 195 not deductible on Payment of commission to non-resident if No operations of foreign agent carried on in India
Income Tax

Income Tax
Unsigned reason cannot be treated as reasons recorded
CA, CS, CMA

CA, CS, CMA
Order of Chennai High Court in the matter of Use of Trademark ‘ICAI’
Income Tax

Income Tax
Penalty U/s. 271(1)(c) cannot be imposed for non deduction of TDS
Income Tax

Income Tax
Addition justified if creditworthiness of parties & genuineness of transaction not established
Goods and Services Tax

Goods and Services Tax
