Articles by this Author
Income Tax

Income Tax
Section 271F penalty not applicable if Income was below taxable limit
Custom Duty

Custom Duty
Person not complying with SC directions don’t deserve any leniency from pre-deposit
Custom Duty

Custom Duty
CESTAT allows benefit of deemed conclusion of proceedings under Section 28 of Customs Act
Custom Duty

Custom Duty
Customs: No section 114AA penalty if Assessee not provided False Information deliberately
Excise Duty

Excise Duty
Exemption under Notification No.12/2012-CE also applicable to Sub-Contractors
Income Tax

Income Tax
ITAT deletes penalty for delay in submission of Tax Audit as Assessee was unwell & his Accountant left without prior notice
Income Tax

Income Tax
Rule 11UA(2) is applicable to unquoted equity shares & not to preferential shares
Income Tax

Income Tax
Section 263 Revisional order not valid if passed without pointing out any inaccuracy in claim of assessee
Income Tax

Income Tax
Disallowance of freight & carriage expense justified for non-submission of TDS payment Proof or CA certificate
Income Tax

Income Tax
649 days Delay due to Professional Commitments of Auditor cannot be condoned
Income Tax

Income Tax
Tax Audit Report is a vital piece of evidence – ITAT admit additional evidence
Income Tax

Income Tax
ITAT imposes cost on Assessee for Casual & Cavalier Attitude of Assessee
Income Tax

Income Tax
Proper service of notice is vital for imposition of section 271(1)(b) penalty
Income Tax

Income Tax
