Articles by this Author
Goods and Services Tax

Goods and Services Tax
Tender process for construction of Assam Type Sub-Centre Building not in accordance with law: Guwahati HC
Income Tax

Income Tax
Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
Income Tax

Income Tax
Addition of difference of sales declared in P&L and cash book without providing sufficient opportunity untenable
Income Tax

Income Tax
Claim of depreciation on metro project to collect fare being intangible asset allowed: ITAT Delhi
Income Tax

Income Tax
Deduction u/s. 36(1)(viia) is distinct from deduction u/s. 36(1)(viia): Bombay HC
Income Tax

Income Tax
Addition towards undisclosed income purely based on post-dated cheques not sustained: ITAT Delhi
Corporate Law

Corporate Law
Partnership firm not doesn’t qualify as personal guarantor hence insolvency proceedings u/s. 95 of IBC unjustified
Income Tax

Income Tax
Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC
Income Tax

Income Tax
Reopening of assessment based on mere change of opinion unsustainable: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
Ex-parte orders and initiation of recovery proceedings against deceased person unjustified: Madras HC
Income Tax

Income Tax
Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi
Income Tax

Income Tax
Adhoc addition based on guess-work and surmises untenable: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
GST demand alleging suppression of sale based on power consumption not sustained: Madras HC
Income Tax

Income Tax
