Articles by this Author
Income Tax
Income Tax
Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided
Company Law
Company Law
Delay in filing Restoration Application in Contempt Proceedings condoned by NCLAT
Income Tax
Income Tax
Section 54F deduction allowed as funds utilized within extended period vide CBDT Circular 11/2023
Corporate Law
Corporate Law
Demerger between closely held family concerns allowed based on shareholders unequivocal consent
Custom Duty
Custom Duty
Quicklime with purity of Calcium Oxide less than 98% is classifiable under CTH 2522 1000
Corporate Law
Corporate Law
Levy of tax on ‘minimum tariff’ for electricity which is not consumed is unconstitutional
Corporate Law
Corporate Law
Resolution plan didn’t require prior approval of CCI as exempt vide MCA notification dated 07.03.2024
Income Tax
Income Tax
Prior period interest expense allowed since there is no loss to revenue
Company Law
Company Law
Existence of financial debt and default thereof established hence section 7 application rightly admitted
Company Law
Company Law
Liquidation application to be proceeded as resolution plan not implemented
Custom Duty
Custom Duty
Lending of IEC is not an offence under Customs Act hence penalty u/s. 114AA deleted
Income Tax
Income Tax
Order rejecting 80G application under incorrect name resulted in procedural irregularity: Matter remanded
Custom Duty
Custom Duty
Import of PVC Regrind not restricted under Foreign Trade Policy
Corporate Law
Corporate Law
