#CA Saurabh Chokhra
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241 articlesIncome Tax

Income Tax
Provision for losses in ordinary business course on scientific basis is allowable
Company Law

Company Law
Utility to Calculate Depreciation as per Companies Act 2013
Income Tax

Income Tax
Revised return with same info is furnishing of inaccurate particulars
Income Tax

Income Tax
Department cannot take different view on same issue in absence of change in facts
Income Tax

Income Tax
Sec. 9(1)(vii) Commission for procuring order & recovering payments is not a Technical services
Income Tax

Income Tax
Refund of excise and custom duties on Purchase of Raw Material and Capital Equipment used in Capital WIP is Capital Receipt
Income Tax

Income Tax
Penalty order passed after 6 Months of ITAT confirmation is time barred
Income Tax

Income Tax
Transfer of beneficially held asset taxable as capital gains and not under other sources
Excise Duty

Excise Duty
Mere recording of contrary statements do not establish claim of credit as bogus
Excise Duty

Excise Duty
Determining nature of deposit of duty – Voluntary or Under Protest is a question of fact
Service Tax

Service Tax
Supervising & Liasioning in relation to loading goods cannot be classified as C & F Agents services
Service Tax

Service Tax
Services directly or indirectly used in relation to manufacture of final products are eligible for Cenvat credit
Excise Duty

Excise Duty
Modvat cannot be denied only the basis of statement recorded without providing assessee opportunity to cross examine evidences
Income Tax

Income Tax
