Articles by this Author
CA, CS, CMA
CA, CS, CMA
Report on Audit Quality Review- 2018-19
Income Tax
Income Tax
Bank Account disclosed in ITR found in search cannot be treated as Incriminating Material
Income Tax
Income Tax
AO cannot disallow Section 35(2)(AB) deduction without application of Mind
Income Tax
Income Tax
Reassessment proceedings on basis of change of opinion was invalid
Goods and Services Tax
Goods and Services Tax
ICAI Releases updated Background Material on GST
Income Tax
Income Tax
No section 271(1)(c) penalty for mere discrepancies Found during Survey
Income Tax
Income Tax
No TDS u/s 195 on payment of buying agency commission to non-resident
Income Tax
Income Tax
No transfer u/s 2(47)(v) in absence of possession of land to JDA
Income Tax
Income Tax
HC held contribution of Land by partner to Firm as SHAM transaction
Corporate Law
Corporate Law
Provision of Section 29A now extends to Section 52 of IBC: NCLAT
Income Tax
Income Tax
Addition of bogus share capital u/s 68 and bogus purchases u/s 69 cannot be made in absence of incriminating material with AO
Income Tax
Income Tax
Section 56(2)(viia) not applies on acquisition of shares of a foreign company as per rule 11U(b)(ii) prior to 01.04.2019
Income Tax
Income Tax
Supreme Court Judgment on Tribunals & Finance Act 2017 (Read)
CA, CS, CMA
CA, CS, CMA
