Articles by this Author
Goods and Services Tax

Goods and Services Tax
GST on fee for entry into Brindavan Gardens – AAR rejects Application
Goods and Services Tax

Goods and Services Tax
GST on Agreement Value or on Stamp Duty value
Service Tax

Service Tax
Prasar Bharati Cannot Retain Service Tax Collected From Customers when no tax was actually chargeable
Excise Duty

Excise Duty
Refund short allowed – CESTAT Directs dept to consider inadvertent error of Appellant
Custom Duty

Custom Duty
No penalty for import of drugs and cosmetics if competent authority issued NOC for release goods after inspection
Income Tax

Income Tax
Expense on Pen drives, laptop adapters, batteries & hard disk are revenue expenditure
Income Tax

Income Tax
Section 43B- No deduction for Deposit In ‘No-Lien/Escrow Account’
Custom Duty

Custom Duty
WEF 06.08.2014 Pre-Deposit Mandatory under Section 129E of Customs Act, 1962: SC
Income Tax

Income Tax
Cash embezzlement loss not allowable if not charged to P&L a/c
Income Tax

Income Tax
No addition can be made in section 153C assessment if AO not referred any incriminating material in his order
Income Tax

Income Tax
Licensing of software products of Microsoft in India not taxable as Royalty
Income Tax

Income Tax
Section 68 addition justified for non-production of persons summoned
Goods and Services Tax

Goods and Services Tax
GST Evasion: No anticipatory bail for an offence which is bailable
Custom Duty

Custom Duty
