Articles by this Author
Corporate Law
Corporate Law
Arbitral award to HDFC Bank rejected as claim was barred by limitation
Income Tax
Income Tax
TDS not deductible on interest paid to senior citizen based on Form 15H, hence Bank not assessee in default
Income Tax
Income Tax
Buyback through High Court approved scheme needs verification of NAV valuation u/r 11UA: Matter remitted
Income Tax
Income Tax
Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy
Custom Duty
Custom Duty
Penalty u/s. 114 of Customs Act impermissible in absence of proof of mens rea
Goods and Services Tax
Goods and Services Tax
Blocking of electronic credit ledger u/r 86A impermissible as pre-decisional hearing and reasons not provided
Income Tax
Income Tax
Addition u/s. 68 based on certain statement not sustained as documentary evidence not considered
Goods and Services Tax
Goods and Services Tax
Non-filing of registration number of vehicle in Part-B in e-way bill is curable defect
Income Tax
Income Tax
Addition quashed as cash deposit during demonetization was redeposit of cash already withdrawn
Income Tax
Income Tax
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Income Tax
Income Tax
Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding
Goods and Services Tax
Goods and Services Tax
Denial of GST ITC due to non-filing of TRAN-1 not justified as form not filed due to technical glitch
Income Tax
Income Tax
Interest on delayed remittance of TDS not deductible as business expense u/s. 37(1)
Goods and Services Tax
Goods and Services Tax
