Articles by this Author
Income Tax
Income Tax
Unilateral claim based on internally generated documents without any independent evidence cannot be allowed as business expenditure
Income Tax
Income Tax
Payments made as reimbursement towards shared technology services not subject to TDS u/s 195
Excise Duty
Excise Duty
Proceedings under rule declared unconstitutional by HC in invalid
Income Tax
Income Tax
Notice issued or assessment made post receiving direction u/s 124 from CIT to transfer the case is invalid
Income Tax
Income Tax
Penalty u/s 271(1)(c) cannot be levied in absence of intention to evade taxes & if treatment made by assessee was revenue neutral
Income Tax
Income Tax
Addition u/s 68 cannot be made solely on the ground of non-production of payer’s bank statement
Excise Duty
Excise Duty
Extended limitation period on issues interpreted differently by different courts
Income Tax
Income Tax
Disallowance u/s 14A gets attracted even if a mix of interest bearing & non-bearing funds used to make investments earning exempt income
Income Tax
Income Tax
Initiation of penalty proceedings u/s 271(1)(c) without specifying basis makes such proceedings void -ab-initio
Excise Duty
Excise Duty
Services having indirect nexus with business are Input services
Excise Duty
Excise Duty
Cenvat Reversal by Job worker availing N/No. 214/86 exemption
Excise Duty
Excise Duty
Penalty cannot be levied unless evasion of duty alleged in SCN
Corporate Law
Corporate Law
Family Pension claim not acceptable if option to join scheme was not exercised
Excise Duty
Excise Duty
