Articles by this Author
Income Tax
Income Tax
Deduction u/s. 80P inadmissible as return filed after due date prescribed u/s. 139(1): ITAT Ahmedabad
Income Tax
Income Tax
Cash deposit during demonetization period to be examined as per CBDT instructions: ITAT Bangalore
Income Tax
Income Tax
Actual written off of bad and doubtful debts not hit by clause (i) of explanation to section 115JB
Goods and Services Tax
Goods and Services Tax
Proceedings u/s. 130 of GST Act cannot be initiated for excess stock found during survey: Allahabad HC
Income Tax
Income Tax
Disallowance u/s. 14A unwarranted as interest-free funds exceeds investment: ITAT Ahmedabad
Company Law
Company Law
Covid-19 lockdown valid reason to extend time for auction purchaser to deposit balance consideration
Corporate Law
Corporate Law
Flat owner’s society employing person for rendering personal services doesn’t qualify as workmen: Delhi HC
Corporate Law
Corporate Law
Parties’ rights cannot override child’s welfare while deciding custody of minor children: Supreme Court
Corporate Law
Corporate Law
No criminal breach of trust u/s. 405 of IPC without deduction by employer: Karnataka HC
Custom Duty
Custom Duty
No time limit prescribed u/s. 149 of Customs Act for amendment of shipping bills: CESTAT Mumbai
Income Tax
Income Tax
Exemption u/s. 10(38) disallowed as sale of share was an affair to convert unaccounted money: ITAT Ahmedabad
Income Tax
Income Tax
Interest u/s. 234B leviable as cash seized cannot be adjusted against tax liability as advance tax
Income Tax
Income Tax
Penalty u/s. 270A cannot be levied in absence of under reporting of income: ITAT Delhi
Income Tax
Income Tax
