#CA Saurabh Chokhra
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241 articlesExcise Duty
Excise Duty
Assessee not required to check beyond cenvatable documents for claiming Cenvat credit
Income Tax
Income Tax
‘Success fee’ payable by Indian company to foreign company for financial advisory services attract TDS
Excise Duty
Excise Duty
Sterilization of syringes and needles not amounts to manufacture
Service Tax
Service Tax
Service tax Cenvat credit on manpower supply services for hiring trained persons to provide first-aid to workers admissible
Custom Duty
Custom Duty
Penalty not leviable if incorrect claim admitted by assessee on pointing out the same by the audit and the mistake was bonafide
Income Tax
Income Tax
Peak credit theory to be adopted for additions in respect of some unexplained credit entries in the bank statement
Income Tax
Income Tax
Date of credit in books is actual date of recording credit entry for determining point of TDS deduction liability
Income Tax
Income Tax
Section 68- Trade credits cannot be taxed as unexplained cash credit
Income Tax
Income Tax
Discount to distributors by telecom company is not in the nature of commission/brokerage
Income Tax
Income Tax
Non-compliance in respect of hived off part of project does not dis-entitle deduction under Section 80IB(10)
Income Tax
Income Tax
Adjustment for variation in closing stock necessary for correct application of TNMM
Income Tax
Income Tax
Broken period interest on purchase of securities is allowable as revenue expenditure
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
