Articles by this Author
Custom Duty

Custom Duty
Order set aside as revenue failed to brought any cogent evidence towards foreign origin of goods
Income Tax

Income Tax
Reopening of assessment u/s. 148 for making fishing inquiry is not permissible under law
Income Tax

Income Tax
Commission earned from sugar mills is business income hence eligible for deduction u/s. 80P
Income Tax

Income Tax
Section 14A Disallowance Invalid Without Exempt Income: ITAT Ahmedabad
Corporate Law

Corporate Law
Resolution Plan Rejection on Valuation Grounds Unjustified Without Stakeholder Objection
Corporate Law

Corporate Law
Majority Consent on Restructuring doesn’t Bar IBC Section 7 Filing by Lender
Goods and Services Tax

Goods and Services Tax
Madras HC Orders Review of Revenue Neutrality in GST on Duty-Free Shop Guarantees
Income Tax

Income Tax
Delay in filing Form 10-IC not condoned as option of lower taxation u/s. 115BAA not selected in return
Income Tax

Income Tax
Delay in filing Audit Report in Form 10B due to Covid-19 condoned: Orissa HC
Income Tax

Income Tax
AWS Cloud Computing Service Receipt Not Taxable as Equipment Royalty: Delhi HC
Income Tax

Income Tax
Denial of exemption u/s. 11 & 12 set aside as loan borrowed at higher rate solely for benefit of society
Income Tax

Income Tax
20th Proviso to section 10(23C) applies prospectively hence denial of exemption u/s. 10(23C)(vi) not justified
Company Law

Company Law
NCLT can forward copy of order to relevant statutory authority: NCLAT Delhi
Income Tax

Income Tax
