Articles by this Author
Income Tax
Income Tax
Other View taken by Assessing Officer with application of mind even if prejudicial to interests of Revenue does not allow CIT to initiate proceedings u/s 263
Excise Duty
Excise Duty
Automobile cesses are a type of excise duty for which also rebate available under Rule 18
Service Tax
Service Tax
Pre-deposit prejudicial to assessee’s interest cannot be ordered on a debatable issue
Service Tax
Service Tax
Analysis of Service tax applicability on Chit Fund
Excise Duty
Excise Duty
In case of clandestine removal, Department not required to establish with clear evidence as assessee deliberately destroyed records and preponderant of evidence is sufficient
Income Tax
Income Tax
Assessee cannot be compelled to claim depreciation as Exp. 5 to Sec 32(1)(ii) is not retrospective
Service Tax
Service Tax
Re-insurance service is an input service for providing output service of life insurance
Service Tax
Service Tax
Practical step by step guide to prepare Service tax return
Income Tax
Income Tax
Sales commission paid to foreign company is not taxable in India in absence of PE in India
Income Tax
Income Tax
Payment towards data storage charges to a non-resident is not royalty or fee for technical services
Income Tax
Income Tax
TDS non-deduction notification has an automatic effect and deductor is not under an obligation to specifically apply for claiming it
Income Tax
Income Tax
Business information instrumental in carrying on newly acquired business and expense on such info eligible for depreciation
Income Tax
Income Tax
Non-disclosure of precise material relied on transferring the case from one jurisdiction to other is against principles of natural justice
Income Tax
Income Tax
