Articles by this Author
Service Tax

Service Tax
Royalty payment for IPR services not liable to Service tax on RCM
Goods and Services Tax

Goods and Services Tax
GST: E-way bill expiry- No penalty in absence of evidence questioning appellant’s bona fides
Finance

Finance
Pre-existing Disease (PED) Coverage in Health Insurance
Income Tax

Income Tax
DTAA between India and Chile notified by CBDT
Goods and Services Tax

Goods and Services Tax
GST search authorization (INS-01) and inspection notices shall use RFN
Custom Duty

Custom Duty
Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty
Custom Duty

Custom Duty
Good cannot be treated as smuggled Merely for foreign origin of goods
Custom Duty

Custom Duty
CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions
Income Tax

Income Tax
Section 263 cannot be Invoked if AO Adopted One of Two Plausible Views
SEBI

SEBI
SEBI introduces LEI for non-convertible securities, securitised debt instruments & security receipts
Custom Duty

Custom Duty
Goods seized for Undervaluation – CESTAT relaxes conditions for release
Corporate Law

Corporate Law
SC allows appellant to travel abroad based on his previous record
Income Tax

Income Tax
Pendency of departmental proceedings cannot be a ground to prevent appellant from travelling abroad
Income Tax

Income Tax
