Articles by this Author
Goods and Services Tax

Goods and Services Tax
Late fees capped at Rs. 500 for delay in filing Form GSTR-4
Goods and Services Tax

Goods and Services Tax
GST: Time limit for issuing invoices in specified cases extended
Income Tax

Income Tax
Depreciation cannot be disallowed for temporary closure of Business
Income Tax

Income Tax
ITAT Allowed Exemption not claimed in ITR filed due to Inadvertence
Income Tax

Income Tax
Resultant Company cannot claim Demerger Expenses U/s. 35DD
Income Tax

Income Tax
Deeming Fiction of Sec 50C can’t be brought into Section 54/54F Exemption
Income Tax

Income Tax
Section 69 addition not justified if Assessee Explains source of Deposits in Bank based on Cash Book
Income Tax

Income Tax
No section 271B Penalty for Not Getting Books Audited if Reasonable Cause exist
Custom Duty

Custom Duty
Revenue cannot Reject Classification of Goods of Assessee without Cogent Evidences
Income Tax

Income Tax
Disallowance of Expenditure u/s 14A by AO without Recording a Satisfaction is Not Justified
Income Tax

Income Tax
Interest Paid on Security Deposit obtained from Members of Society is allowed u/s 57(iii)
Income Tax

Income Tax
Works of Supply of Water, Disposal of Sewerage Considered as Charitable Activities & Eligible for Exemption u/s 11
Income Tax

Income Tax
Outstanding Receivables are Part of Working Capital Hence No Separate Benchmarking Required for them
Income Tax

Income Tax
