Articles by this Author
Excise Duty
Excise Duty
Writ dismissed as wrong availment of cenvat credit and passing thereon doesn’t involve question of law
Goods and Services Tax
Goods and Services Tax
Detention u/s. 129(1) of GST Act affirmed due to deliberate misrepresentation
Goods and Services Tax
Goods and Services Tax
Digital or manual signature of officer must for treating order u/s. 73 of CGST Act as valid
Income Tax
Income Tax
Disallowance u/s. 56(2)(viib) sustained due to wide fluctuation in value of share within same year
Income Tax
Income Tax
Denial of benefit u/s. 115BAC for delayed filing of form no. 10IE not justified
Income Tax
Income Tax
Deduction u/s. 37(1) allowable towards ESOP expense since it is not contingent or notional
Income Tax
Income Tax
New liability fastened after approval of resolution plan would palpably be illegal
Income Tax
Income Tax
Non-generation of income after setting up of business cannot be ground to disallow expense
Income Tax
Income Tax
Filing requirement of Form 10IC for benefit u/s. 115AAB becomes irrelevant in subsequent year
Goods and Services Tax
Goods and Services Tax
Bail granted in fraudulent availment of ITC as no incriminating material recovered
Income Tax
Income Tax
Initiation of reassessment proceedings against dead person illegal: Kerala HC
Income Tax
Income Tax
Assessee not well versed with tax proceedings failed to furnish documents before AO hence matter restored
Income Tax
Income Tax
Assessee’s computation of expense for exempt income not found inadequate so recourse to rule 8D invalid
Income Tax
Income Tax
