Page 5 - Sukumar Mukhopadhyay

What should be done for advancement of GST?

Sukumar Mukhopadhyay: High cost of low price in retail

Sukumar Mukhopadhyay: The story of identically worded expert opinion

Sukumar Mukhopadhyay: Relationship not the only factor in Customs valuation

Declared transaction value cannot be dismissed by the Revenue just because parties are related

Sukumar Mukhopadhyay: Price for penetrating market cannot be transaction value in excise

Supreme Court has decided that the consistently low price charged by Fiat Uno to penetrate the market cannot be considered as normal value or transaction value

Sukumar Mukhopadhyay: No statutory time limit when tax is not leviable

Refund claims made, when it is realised that tax is not payable, are rejected by Revenue on the ground of time bar

Sukumar Mukhopadhyay: Constitution has supremacy over RTI Act

Supreme Court has held that provisions of Sec 3 of the Act can't be applied to cases related to preventive detention at pre-execution stage

Sukumar Mukhopadhyay: Are by-products and waste products excisable?

Most judgments by the tribunal and the SC have confirmed the right conclusion that the by-product and waste, if sold for financial consideration, are dutiable

Sukumar Mukhopadhyay : New GAAR committee's concern over burden of proof

Sukumar Mukhopadhyay: Comprehensive service tax compromised by exemptions

What we have got now is a comprehensive service tax with equally comprehensive exemptions

Sukumar Mukhopadhyay: CAG versus PM: The fine print

If Parliament had debated the issue, the technical points would have been easily understood

Sukumar Mukhopadhyay: There is nothing like a promotional exemption

Sukumar Mukhopadhyay: Treatment of government services skewed in service tax law

In a taxing statute, if there is no statutory definition, the judicial decisions hold

Sukumar Mukhopadhyay: More light on exemption and excisability

Missing links in accountability

Sukumar Mukhopadhyay: Eulogising GST is inviting illusion

GST will be good for some reasons, but expecting too much from it is neither logical nor economically sound

Sukumar Mukhopadhyay: General Anti-Avoidance Rule and the burden of proof

Proposed in Budget 2012-13, GAAR seeks to throw the burden of proof of evasion back at taxpayers. A look at its possible implications

Sukumar Mukhopadhyay: Excise duty depends on manufacture, not ownership

Sukumar Mukhopadhyay: Vodafone retrospective: more sinned against than sinning

How to reduce litigation in indirect tax