Articles by this Author
Income Tax

Income Tax
Disallowance of cash purchase of jewellery u/s 40A(3) justified in case assessee failed to give explanation
Income Tax

Income Tax
Addition u/s 68 cannot be made merely because investment was considerably large
Goods and Services Tax

Goods and Services Tax
CBIC clarifies on 3% GST Rate option under notification No. 2/2019 CT(R)
Goods and Services Tax

Goods and Services Tax
Advisory to GST Taxpayers on Invoice Series to be used wef 1st April, 2019
Income Tax

Income Tax
Order U/s. 201(1) & 201(1A) after one year in case of non-residents was void-ab-initio
Income Tax

Income Tax
Sec. 68 addition unjustified when assessee explains both nature & source of share capital
Income Tax

Income Tax
Penalty cannot be levied by treating old jewellery found in locker as undisclosed income
Income Tax

Income Tax
Section 45(4) is not applicable on reconstitution of partnership firm
Income Tax

Income Tax
Section 50C cannot be invoked if sale has not taken place
Income Tax

Income Tax
Deeming section 50 cannot be extended to restrict deduction u/s 54F
Goods and Services Tax

Goods and Services Tax
GST on Real Estate Sector (Changes w.e.f 1st April, 2019)
Corporate Law

Corporate Law
Section 143A is effective prospectively & s. 148 is effective retrospectively to pending cases
Income Tax

Income Tax
Subsidy received for setting up of new unit is capital receipt
Goods and Services Tax

Goods and Services Tax

