Articles by Prabhat Kumar

avatarView Full Profile

Amendments in Transitional Provision - Too Ambiguous?

Posted by Prabhat Kumar 17 March 2019 8655 Views

Fiscal statutes are a bit different from the general laws in the sense that it has to be read plainly and there is no scope for "read between the lines".



Proposition in Composition Scheme under GST

Posted by Prabhat Kumar 09 April 2021 14182 Views

ax runs the society and the legislature always outreach to make the levy and collections of the tax in a broader base i.e. include as many persons as possible in the taxable net



Refund under GST

Posted by Prabhat Kumar 08 February 2018 14607 Views

The administration of tax is run through a mechanism there by maintaining a fine balance between the revenue collection and cash follow available to the business.



Supply: It's time, value and exemption under model GST law

Posted by Prabhat Kumar 15 October 2017 4933 Views

In this paper we will try to examine the concept of supply, when it is considered supply and when the transaction is not considered as supply, time of supply and it�s valuation for the purpose of levy and collection of GST.



GST from the input tax credit perspective

Posted by Prabhat Kumar 16 September 2017 3597 Views

Availing the tax credit runs on the basic fundamental according to which any goods or services should not be taxed repeatedly. It means that all the taxes earli...



Evidentiary value of retracted statement

Posted by Prabhat Kumar 05 September 2016 7253 Views

Retracted statement cannot be used against the maker of the statement unless the charges are corroborated from independent sources.



Seizure of cash during investigation in central excise

Posted by Prabhat Kumar 03 September 2016 7617 Views

The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business. Not only this has the seizure of cash also...



Farewell to Cadila

Posted by Prabhat Kumar 02 September 2016 8977 Views

The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business



Assessment of Service Tax considering the free supply

Posted by Prabhat Kumar 09 June 2016 3772 Views

The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of conte



Section 35-F of central excise act, 1944

Posted by Prabhat Kumar 10 July 2015 21629 Views

Law has always been a dynamic subject and so is the interpretation of law. Section 35F of the Central Excise Acts provides deposit of “certain percentage of duty demanded or penalty imposed before filing of the appeal”. Earlier in this se




Popular Articles





CCI Pro

CCI Articles

submit article



Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details