Articles by this Author
Service Tax

Service Tax
Composite H&T Contracts Cannot Be Split to Levy GTA Service Tax Under RCM: CESTAT Ahmedabad
Corporate Law

Corporate Law
Civil Wharfage Refund Dispute Cannot Be Prosecuted as Criminal Offence: Madras HC
Income Tax

Income Tax
Negative Cash Balance Alone Cannot Be Treated as Undisclosed Income: ITAT Delhi
Income Tax

Income Tax
Accrued Business Liability Deductible Despite Future Payment: ITAT Mumbai
Service Tax

Service Tax
Revenue-Sharing Arrangements on Principal-to-Principal Basis Not Taxable as BSS: CESTAT Chennai
Income Tax

Income Tax
Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
Income Tax

Income Tax
Abandoned Project Expenses & Lease Rent Allowable as Revenue Expenditure: ITAT Delhi
Income Tax

Income Tax
Section 153C Limitation Begins from Receipt of Seized Material by JAO: ITAT Delhi
Income Tax

Income Tax
Returned Income Must Be Accepted When Fresh Assessment After ITAT Remand Is Time-Barred: Bombay HC
Income Tax

Income Tax
Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation
Income Tax

Income Tax
Sale Deed Alone Cannot Justify Tax Addition as It Is Not Incriminating Material: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC
Goods and Services Tax

Goods and Services Tax
GST Appeal Cannot Be Dismissed on Hyper-Technical Limitation Grounds Despite Sufficient Cause: Calcutta HC
Goods and Services Tax

Goods and Services Tax

