Articles by this Author
Income Tax

Income Tax
Addition u/s. 56(2)(viib) deleted since there is no over-valuation shares
Income Tax

Income Tax
Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India
Corporate Law

Corporate Law
Section 34, 47 and 58 of Consumer Protection Act, 2019 prescribing pecuniary jurisdictions are constitutionally valid
Income Tax

Income Tax
Benefit of exemption u/s. 11(1)(a) cannot be debarred for incurring more expense than income
Custom Duty

Custom Duty
Enhanced rate of notification 87/2017-Cus. doesn’t apply where date of entry inwards are prior to 20.11.2017
Income Tax

Income Tax
Taxpayer ineligible for DTVSV Scheme against notice issued u/s. 148 as disputed tax not ascertained
Income Tax

Income Tax
Order solely based on judgement which was over-ruled by Apex Court is liable to be quashed
Goods and Services Tax

Goods and Services Tax
Blocking of E-Credit Ledger Under CGST Rule 86A Upheld with Sufficient Evidence
Income Tax

Income Tax
VDIS Scheme benefit granted even in absence of original certificate of jewellery
Income Tax

Income Tax
Penalty proceedings u/s. 271(1)(c) against non-existent entity untenable: Calcutta HC
Income Tax

Income Tax
Non-response to summons by 3rd party cannot be reason for addition towards bogus purchase
Income Tax

Income Tax
10-Year Reassessment Period Unjustified as Conditions Under Section 153A(1) Not Met
Income Tax

Income Tax
Section 12A Registration Remitted for Clarification on Fulfillment of Conditions
Corporate Law

Corporate Law
