I’m Ramanathan Seshan, a semi-qualified CMA with 5 years of hands-on experience in both direct and indirect taxation. I’ve worked across industries including car manufacturing, footwear, and chemicals, with extensive experience in compliance, advisory, and team leadership.
Key skills and achievements:
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Zero tax adjustments in corporate assessments for three consecutive years
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Minimal upward adjustments in transfer pricing assessments
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Implemented a system that reduced short deductions to less than 1%
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Expertise in drafting replies to tax notices, representation before tax authorities, and preparation of paper books for assessments and appeals
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Responsible for timely filing of returns and audit reports under various statutes
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Leading and mentoring a team of 8 members, ensuring high standards in deliverables
For professional inquiries, feel free to reach out at [email protected].
Showing 1 to 20 of 57 Results
Issue Id: 120346
Dear Experts, We have received the Integrated Development of Leather Sector (IDLS) subsidy from the government, which we treated as income. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120318
Dear Experts, We received ADT-01 on 03-01-2024, intimating us about the conduct of a departmental audit for FY 2021–22, with a request to ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120275
Dear Experts, Weve procured manufacturing scrap from Company A, and noticed that GST has been charged on the TCS amount as well as per section ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120274
Dear Experts, We mistakenly reported B2B invoices as B2C in their GSTR-1 for the Jan–Mar 2025 quarter. To correct this, the B2C entries were ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120273
Dear Experts, I would like to know whether Input Tax Credit (ITC) can be claimed on the following cab service expenses: Cab used for ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120255
Dear Experts, Company A purchases gifts to distribute to its dealers during festive occasions. The GST paid on the procurement of these gifts is ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120235
Dear Experts, Require your guidance with respect to determination of type of supply for the following transactions: 1. Supplier is unregistered ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120197
Dear experts, Lately, we have been receiving notices from the state tax department titled "Endorsement." These notices relate to the ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120193
Dear experts, I recently came across the case Shyama Power India Ltd. vs. State of Himachal Pradesh and Ors. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120186
Dear Experts, I was going through some company expenses and noticed that no TDS is deducted on payments made towards stock insurance and vehicle ...
Read Full Issue Income Tax
Issue Id: 120183
Dear Experts, I need guidance on the process of applying for a PAN for a gratuity trust set up by a company. What are the required documents and ...
Read Full Issue Income Tax
Issue Id: 120177
Dear Experts, Company B Pvt. Ltd. has been merged into Company A Pvt. Ltd. with the following details: Appointed ...
Read Full Issue Income Tax
Issue Id: 120169
Dear Experts, Since the proviso states that disallowance applies where "an assessee fails to deduct the whole or any part of the tax" ...
Read Full Issue Income Tax
Issue Id: 120004
Dear Experts, What documents should be maintained to justify that foreign travel by directors and employees was for business purposes (such as ...
Read Full Issue Income Tax
Issue Id: 119997
Dear experts, Company A provides gifts to its dealers and sub-dealers during festivals, upon achieving certain sales targets, or when new branch ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119981
Dear Experts, During the assessment proceedings, the Assessing Officer (AO) has raised a query regarding our claim of bad debts as an expense in ...
Read Full Issue Income Tax
Issue Id: 119980
Dear Experts, Our company engages a commercial photographer who also serves as a creative producer and visual storyteller. He delivers a complete ...
Read Full Issue Income Tax
Issue Id: 119977
Dear Experts, Many companies outsource their CSR activities to implementing agencies or trusts by way of donations. These agencies then carry out ...
Read Full Issue Income Tax
Issue Id: 119976
Dear Experts, I’m looking for clarity on the applicability of the Reverse Charge Mechanism (RCM) under GST for certain services provided by ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119970
Dear Experts, Company A took a premises on rent in January 2025. Due to disputes with the unregistered vendor, rent invoices for February and ...
Read Full Issue Goods and Services Tax - GST
Showing 1 to 4 of 4 Results
Input Tax Credit on corporate ride-hailing turns on whether point-to-point journeys are passenger transport rather than vehicle rental.
Input Tax Credit eligibility on corporate point-to-point ride-hailing services is analysed by distinguishing Passenger Transport Services from renting, hiring or leasing of motor vehicles under the GST framework. App-based corporate rides are treated as single journey contracts of carriage under SAC 9964, not time-based vehicle rental services under SAC 9966, because they do not transfer continuous custody, possession, or disposal rights over the vehicle. The discussion also refers to judicial principles on effective control and a CBIC clarification that point-to-point bookings are not charters or hires placed at the continuous disposal of the recipient. (AI Summary)
Goods and Services Tax - GST
Refunds on business closure under GST: statutory limits under Section 54 restrict recovery of unutilised input tax credit.
The article examines whether unutilised input tax credit on business cessation is refundable under Section 54 of the CGST Act, explaining that Section 54(3) enumerates refunds for zero rated supplies and inverted duty structures but is silent on closure. It contrasts a Single Judge's equitable expansion permitting closure refunds with a Division Bench's restrictive view that refunds are statutory and limited to explicit statutory categories, and discusses practical, comparative and constitutional implications including Article 265, business planning, and potential legislative reform. (AI Summary)
Goods and Services Tax - GST
Input Tax Credit eligibility recognised where good-faith compliance and documentary proof can outweigh supplier default or portal mismatches.
Kerala High Court rulings require officers to assess ITC claims on substantive compliance-tax invoices, receipt of goods/services, payment proofs and absence of collusion-permitting alternative documentary evidence where suppliers default or portal records mismatch, and directing contextual flexibility for short delays under Section 16(4) while preserving the statutory time limit. (AI Summary)
Goods and Services Tax - GST
Input Tax Credit fungibility: valid ITC can be used to pay GST on unrelated taxable supplies within one registration.
Once Input Tax Credit is validly availed it merges into the Electronic Credit Ledger as a common pool and may be used to discharge any output tax liability under the same registration; entitlement depends on lawfully availed credit and that inputs were used in the course or furtherance of the business, rather than any commodity wise nexus between specific inputs and outputs. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
0 
13 Aug 2025 
8 Replies 
2680 Views 
