Articles by this Author
Custom Duty
Custom Duty
DRI not a ‘Proper Officer’ to issue Show Cause Notice under Customs Act, 1962
Goods and Services Tax
Goods and Services Tax
TNVAT Act: Writ not maintainable if alternative remedy available
Income Tax
Income Tax
Section 36 deduction permitted if expenditure is not for extension of business activity
Goods and Services Tax
Goods and Services Tax
GST: Opinion under Section 83 should be strictly based upon material facts
Excise Duty
Excise Duty
CENVAT Credit allowed in respect of inputs contained in by-products
Excise Duty
Excise Duty
Cross examination of witness is mandatory in terms of Section 9D under Excise Act
Income Tax
Income Tax
Reopening could not have been done in absence of new facts coming to knowledge subsequent to original assessment proceedings
Income Tax
Income Tax
Non-profit making body with objective of protecting trade or commerce would be eligible for exemption
Company Law
Company Law
Benami Act, 1988, would not extend to properties purchased by the company
Income Tax
Income Tax
Share Transfer without consideration or at a price lower than FMV not attracts Section 56(2)(vii)
Income Tax
Income Tax
Direct beneficial interest in asset/ bank account is a pre-requisite for issuing Notice u/s 148
Finance
Finance
Attachment of Bank accounts are not permitted after expiry of statutory time limit
Income Tax
Income Tax
Reimbursements cannot be termed as Fees for Technical Services under India US DTAA
Corporate Law
Corporate Law
