Articles by this Author
Company Law
Company Law
Application u/s. 66 of Companies Act for reduction of share capital approved: NCLT Ahmedabad
Income Tax
Income Tax
Disallowance of sales promotion expense deleted as disallowance is very less as compared to turnover
Goods and Services Tax
Goods and Services Tax
Granting personal hearing mandatory when rectification order is detrimental to interest of assessee
Income Tax
Income Tax
Disallowance not justified as expenditure mistakenly presumed as personal expenditure: ITAT Delhi
Income Tax
Income Tax
Penalty notice u/s. 271(1)(c) without specifying correct limb is invalid: ITAT Kolkata
Corporate Law
Corporate Law
Shareholder cannot be treated as ‘aggrieved party’ under IBC so appeal u/s. 61 not maintainable
Income Tax
Income Tax
Assessment proceedings based on invalid notice is liable to be quashed: ITAT Kolkata
Income Tax
Income Tax
Notice issued in name of dead person wouldn’t be valid by subsequent participation of legal representatives
Income Tax
Income Tax
Imposition of penalty u/s. 271(1)(c) for highly debatable issue not justified: ITAT Bangalore
Corporate Law
Corporate Law
Bail granted following the principle that bail is a rule and jail is an exception: Allahabad HC
Income Tax
Income Tax
Amendment to section 43CA vide Finance Act 2020 has retrospective application: ITAT Kolkata
Income Tax
Income Tax
Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
Income Tax
Income Tax
Delay of 611 days condoned as assessee being layperson has limited familiarity with e-portal system
Corporate Law
Corporate Law
