Articles by this Author
Income Tax

Income Tax
Mutual Fund Promotion and Initial Public Offer expense allowed as business expense
Income Tax

Income Tax
Direct Tax Vivad Se Vishwas benefit not admissible in search assessment as disputed tax exceeds 5 Crore
Income Tax

Income Tax
Reassessment notice sustainable as issued within extended time limit under TOLA
Custom Duty

Custom Duty
Penalty u/s. 114AB of Customs Act merely based on statement u/s. 108 cannot be sustained
Corporate Law

Corporate Law
Accused entitled to acquittal as financial capacity of complainant not established
Income Tax

Income Tax
Application for registration u/s. 12AB restored to CIT(E) as discrepancies are curable in nature
Income Tax

Income Tax
Addition based on loose paper without corroborative material not sustainable
Corporate Law

Corporate Law
Writ dismissed as order amenable u/s. 111 of Electricity Act, 2003
Income Tax

Income Tax
Exemption u/s. 10(23C)(v) granted as Form No. 10BB filed before completion of assessment proceeding
Income Tax

Income Tax
Option money is capital receipt: ITAT Delhi
Service Tax

Service Tax
Mere suppression of facts not enough to invoke extended period of limitation: CESTAT Delhi
Custom Duty

Custom Duty
Redetermination of value under Custom without rejecting transaction value cannot be sustained
Custom Duty

Custom Duty
Statement recorded u/s. 108 cannot be considered as evidence u/s. 138B of Customs Act
Income Tax

Income Tax
