Sachin P. Kumar

How Strategic Tax Litigation Reduced a ₹56 Crore Income Tax Demand to Zero In today’s highly regulated and technology-driven tax environment, scrutiny assessments and ex-parte orders have become increasingly common. When assessments are completed without proper consideration of facts or taxpayer submissions, they can result in inflated income determinations and severe tax exposure. This case […]

Introduction: The New Dawn of Bilateral Tax Enforcement The landscape of international taxation is continually reshaped by a global push towards transparency and cooperation. In a clear and decisive move that underscores this trend, the Protocol amending the Double Taxation Avoidance Agreement (DTAA) between India and the Kingdom of Belgium has recently entered into force. […]

Victory for Fairness: SPK & Associates Secures Favorable Outcome in Complex Agricultural Business Tax Scrutiny SPK & Associates is proud to announce the successful resolution of a challenging income tax scrutiny case for our client, Mr. Sandip Kamthe, a flower trader operating in the Pune Market Yard. The favorable outcome, achieved through strategic legal intervention, […]

ITAT Pune Grants Relief to Security Agency : Delay Condoned & Case Remanded for Fresh Consideration In a recent order dated 29th October 2025, the Income Tax Appellate Tribunal (ITAT), Pune Bench (SMC) delivered a significant judgment in favour of Mr. Yetchina Srinivas, proprietor of a security agency based in Chhattisgarh, providing relief by condoning […]

Bombay High Court Grants Relief to Petitioner in ITC Blocking Case In a significant victory for taxpayers, the Bombay High Court recently granted relief to Muktai Enterprises in a case concerning the unlawful blocking of Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) framework. The case, argued by Advocate Sachin P. […]

Background of the Case In July 2025, two Mumbai-based businessmen, Akhtar Yunus Khan and Tribhuwan Chittranjan Sinha, partners of M/s Accurate Enterprise, were arrested under allegations of availing fraudulent Input Tax Credit (ITC) worth ₹9.19 crores. The authorities claimed that the firm had engaged in transactions without actual movement of goods, relying on bogus invoices […]

One of the persistent challenges faced by businesses under the GST regime is the issue of inverted duty structure (IDS). This occurs when the tax rate on inputs (raw materials) is higher than the tax rate on output supplies (finished goods). Such a situation leads to the accumulation of unutilized Input Tax Credit (ITC), where […]

At Sachin P Kumar and Associates, we understand the challenges faced by multinational corporations in managing complex tax compliance requirements while maintaining healthy cash flows. Recently, we had the privilege to assist a major IT multinational company that was grappling with a significant working capital blockage due to the standard 10% Tax Deducted at Source […]

Securing Bail for Alleged Fake Invoicing and arrest made under Section 69 of the GST Act: A Success Story by Sachin P. Kumar and Associates In an important recent case, Sachin P. Kumar and Associates successfully secured bail for a client arrested under the stringent provisions of Section 69 of the Goods and Services Tax […]

Introduction Charitable trusts and non-profit institutions play a crucial role in the socio-economic development of India. To encourage and support their activities, the Income Tax Act, 1961, provides significant tax exemptions and benefits. Two key provisions in this regard are: Section 12AA (now replaced by Section 12AB post-2020 amendments), which governs the registration of charitable […]

Introduction Reassessment proceedings under Section 148 of the Income Tax Act, 1961 have always been a powerful tool in the hands of the Income Tax Department to reopen past assessments where income is believed to have escaped assessment. However, with power comes responsibility and a fair process. With the Finance Act, 2021, a significant overhaul […]

Introduction In today’s global economy, it’s not uncommon for Indian taxpayers especially professionals, consultants, NRIs, and multinational employees to earn income from foreign sources. While this brings the benefit of cross-border income, it also presents a key challenge: double taxation. To address this, Indian tax law provides relief under Section 90 and 91 of the […]

Introduction With the introduction of the Goods and Services Tax (GST) regime in 2017, India witnessed one of the most significant tax reforms in its history. GST aimed to unify the indirect tax structure, increase transparency, and reduce cascading tax effects. However, as with any system, loopholes emerged, and fake invoicing quickly became one of […]

When it comes to income tax assessments, one of the most contentious issues taxpayers may face is the allegation of “unexplained investment”. The Income Tax Department, through various assessments and scrutiny procedures, has been tightening its grip on black money, benami transactions, and income concealment. One of the tools available to the Assessing Officer (AO) […]