Articles by this Author
Income Tax
Income Tax
Subsequent amendment in limitation cannot revive time barred action
Corporate Law
Corporate Law
NI Act: Word ‘may’ used in Section 143A is directory in nature & not discretionary
Service Tax
Service Tax
Admissibility of credit has to be considered at the time of receipt of input service
Income Tax
Income Tax
Amount forfeited by buyer cannot be taxed only actual receipt can be taxed
Income Tax
Income Tax
No market value could be ascribed for valuation of seized gold/assets for Wealth Tax
Income Tax
Income Tax
Section 144C is prospective in nature & is applicable from AY 2011-12
Income Tax
Income Tax
Article 226 cannot be invoked when there is efficacious alternative remedy
Income Tax
Income Tax
Assessee is entitled to beneficial legislation: Income Tax Act & DTAA
Income Tax
Income Tax
Matters decided in assessee’s own case are best precedents
Corporate Law
Corporate Law
‘Equality’ means equality among equals or within the same class during insolvency resolution process: SC
Income Tax
Income Tax
Sale Consideration cannot be Determined merely on Form 26AS
Goods and Services Tax
Goods and Services Tax
Section 132(6) of CGST Act required only after conclusion of investigation under Criminal Law
Income Tax
Income Tax
No Section 271(1)(c) Notice without mentioning particular limb
Income Tax
Income Tax
