Articles by this Author
Income Tax

Income Tax
Depreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad
Income Tax

Income Tax
No disallowance u/s. 40(a)(ia) as reimbursement of expense considered as receipts and tax paid thereof
Income Tax

Income Tax
Provision of section 50C doesn’t apply on transfer of development rights in land
Corporate Law

Corporate Law
Liquidation proceeds to be distributed in proportion to admitted claim of secured creditors
Income Tax

Income Tax
Revision u/s. 263 for invoking penalty provisions u/s. 270A(9)(e) without intimation u/s. 143(1)(a) untenable
Goods and Services Tax

Goods and Services Tax
Confiscation notice u/s. 130 of TNGST Act justified as officials duly formed opinion of tax evasion
Goods and Services Tax

Goods and Services Tax
GST registration and payment of tax after inspection not voluntary conduct by assessee
Income Tax

Income Tax
Opportunity granted as assessee failed to represent in rejection of registration u/s. 12AB
Income Tax

Income Tax
Additional machine for carrying out freeze-drying process entitled to enhanced depreciation
Income Tax

Income Tax
Reopening u/s. 148 without tangible material is unsustainable in law: Gujarat HC
Income Tax

Income Tax
Mere uploading of communication in e-portal not sufficient under Income Tax: ITAT Agra
Income Tax

Income Tax
Initiation of revision proceedings u/s. 263 unsustainable as matter already pending before CIT(A)
Income Tax

Income Tax
Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP
Income Tax

Income Tax
