Articles by this Author
Income Tax

Income Tax
Fixed placed PE or agency placed PE in India is must to determine taxability
Income Tax

Income Tax
Section 154 of Customs Act cannot be invoked for compliance of original adjudication order
SEBI

SEBI
Authorities shall provide opportunity of hearing before arriving at any figure in demand Notice
Service Tax

Service Tax
Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.
Corporate Law

Corporate Law
Legislature or its delegate must be given sufficient room to decide quality of individuals in employment
Income Tax

Income Tax
Writ not maintainable if due procedure followed by Authorities
Custom Duty

Custom Duty
Refund proceedings are in the nature of execution proceedings
Income Tax

Income Tax
If there is alternative remedy available then Writ Jurisdiction shall not be invoked
Income Tax

Income Tax
Revenue cannot project a new case which was never part of assessment order
Income Tax

Income Tax
Reopening assessment under Section 148 without recording reasons is bad in law
Income Tax

Income Tax
No need for cause & effect relationship for claiming expenditure u/s 37(1)
Company Law

Company Law
Liquidation should be the last resort after proper evaluation & calibration
Company Law

Company Law
NCLAT has power to grant case withdrawal under Rule 11 of NCLT Rules
Income Tax

Income Tax
