Articles by this Author
Goods and Services Tax

Goods and Services Tax
Complete CKD E-Rickshaw Kit Required for 5% GST Classification: West Bengal AAAR
Custom Duty

Custom Duty
Withdrawal of Advance Ruling Application Before Pronouncement Permitted: CAAR Mumbai
Custom Duty

Custom Duty
Driver Monitoring System Parts Classified Under CTH 8708, Not CTH 8512: CAAR Delhi
Custom Duty

Custom Duty
Advance Ruling Declared Void for Misrepresentation of Material Facts: CAAR Delhi
Goods and Services Tax

Goods and Services Tax
Section 171 Penalty Inapplicable to Pre-2020 ITC Profiteering: GSTAT
Corporate Law

Corporate Law
Post-Death ITRs Require Financial Verification for Income Assessment: SC
Corporate Law

Corporate Law
3-Year ITR Average Governs Self-Employed Income Assessment for Compensation: SC
Goods and Services Tax

Goods and Services Tax
Paper Bags Under HSN 48194000 Taxable at 5% Under Entry 319: Gujarat AAR
Income Tax

Income Tax
Section 9(1)(vii) FTS Addition Set Aside; Taxability Must Be Examined Under Relevant DTAA: ITAT Delhi
Income Tax

Income Tax
Section 69 Addition Unsustainable as Joint Ownership & Foreign Investment Source Established: ITAT Mumbai
Income Tax

Income Tax
Section 68 Addition Deleted as Share Application Money Already Taxed in Subscribers’ Hands: ITAT Kolkata
Income Tax

Income Tax
Interest from HO & Overseas Branches Not Taxable as Self-Income: ITAT Mumbai
Income Tax

Income Tax
Section 37(1) Business Expenditure Cannot Be Disallowed Without Adverse Findings: ITAT Jodhpur
Goods and Services Tax

Goods and Services Tax

