Articles by this Author
Goods and Services Tax

Goods and Services Tax
No external aid for interpretation called for when language of Entry in question was clear in itself
Custom Duty

Custom Duty
Tariff Notification No. 12/2022-Custom (N.T.), Dated: 28.02.2022
Income Tax

Income Tax
Annual value of house property cannot be determined on ad-hoc basis when rent realized by assessee in subsequent years is on record
Finance

Finance
IFSCA (Form of Annual Statement of Accounts) Rules, 2022
Income Tax

Income Tax
Loss from Investments in subsidiaries made in normal course of business to make business more profitable allowable
SEBI

SEBI
SEBI not competent to take action against CA for lack of Due Diligence
Income Tax

Income Tax
Reopening notice invalid in absence of any tangible material to establish escapement of income for assessment
Goods and Services Tax

Goods and Services Tax
Comfort patch classifiable under HSN 3005- GST Rate 12%
Goods and Services Tax

Goods and Services Tax
Multiple GST registrations for multiple companies from same address: AAR rejects application
Goods and Services Tax

Goods and Services Tax
Only supplier is eligible to seek advance ruling under GST
Income Tax

Income Tax
Primary onus discharged on establishing identity and creditworthiness of share applicants & genuineness of transactions
Income Tax

Income Tax
AO cannot make addition by relying on rejected books of accounts
SEBI

SEBI
Consultation paper for allowing FPIs to participate in Commodity Derivatives market
SEBI

SEBI
