Articles by this Author
Goods and Services Tax

Goods and Services Tax
Denial of benefit u/s. 6(2) of CST Act for mere non-furnishing of ‘C’ forms not justified
Income Tax

Income Tax
Addition u/s. 68 deleted as source of funds proved: ITAT Delhi
Custom Duty

Custom Duty
Advance authorization benefits available on import of decalcified fish scale
Goods and Services Tax

Goods and Services Tax
Order cancelling GST registration quashed as passed without providing reasons
Income Tax![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Custom Duty

Custom Duty
Penalty on customs broker justified for failure to intimate department about mis-declaration
Goods and Services Tax

Goods and Services Tax
Absence of three persons rules out agreement from scope of intermediary services: Refund granted
Income Tax

Income Tax
Dividend Distribution Tax not chargeable on dividend paid to International Finance Corporation
Corporate Law

Corporate Law
Restoration application rightly dismissed as undue advantage of moratorium taken by personal guarantor
Income Tax

Income Tax
Addition in hands of one partner invoking section 69A not justified as seized cash belongs to firm
Custom Duty

Custom Duty
Royalty payment not includible in assessable value as not connected with sale condition
Income Tax

Income Tax
Transfer pricing adjustment by applying Bright Line Test not permissible: ITAT Delhi
Corporate Law

Corporate Law
Resolution plan implementable as it doesn’t discriminate based on type of creditors
Income Tax

Income Tax
