Articles by this Author
Corporate Law

Corporate Law
Provisional Attachment Order ceases to have any effect after 180 days as per PMLA
Goods and Services Tax

Goods and Services Tax
Bona fide errors made while filing GSTR-3B are allowed to be corrected
Custom Duty

Custom Duty
Seizure of Indian Currency u/s. 110 of Customs Act without issue of notice within prescribed time is untenable
Income Tax

Income Tax
Ownership, transfer and business or capital gain needs reverification in joint development agreement
Company Law

Company Law
Form-B under CIRP regulations permits set-off of mutual dealing between Corporate Debtor and creditor
Custom Duty

Custom Duty
Rejection of refund claim merely because CA certificate is not as per prescribed format is not justifiable
Income Tax

Income Tax
Deduction u/s 36(1)(viii) Limited to Profits from Long-Term Finance: SC
Corporate Law

Corporate Law
Writ under Article 226 dismissed as alternative remedy available: Allahabad HC
Company Law

Company Law
Recall applicaiton u/r. 11 of NCLT Rules cannot be utilised to seek review of order
Company Law

Company Law
Section 430 of Companies Act bars parallel civil suit when forgery matter is pending before NCLT/NCLAT
Goods and Services Tax

Goods and Services Tax
GST circular issued by CBIC are binding on all officers but cannot shield to ward off undisclosed transactions
Income Tax

Income Tax
Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed
Custom Duty

Custom Duty
Customs authority cannot demand duty once EODC is issued by DGFT
Income Tax

Income Tax
