Articles by this Author
Income Tax
Income Tax
Withdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable
Corporate Law
Corporate Law
Initial registration by false representation cannot be sole reason to deny registration of vehicle in name of innocent purchaser
Company Law
Company Law
Acknowledgment of liability by Corporate Debtor constitutes valid acknowledgment for both borrower and guarantor
Goods and Services Tax
Goods and Services Tax
Writ challenging adjudication order u/s. 73 of GST Act after inordinate delay dismissed
Income Tax
Income Tax
Penalty order u/s. 271D/271E beyond 6 months from assessment is barred by limitation
Income Tax
Income Tax
Reassessment u/s. 148 quashed as name of petitioner doesn’t appear in seized material
Income Tax
Income Tax
Revision proceeding u/s. 263 quashed as AO has taken plausible view
Custom Duty
Custom Duty
Gold pendant being finished gold jewellery are classifiable under CTH 7113
Company Law
Company Law
No limitation to look back when transaction held to be fraudulent under IBC
Income Tax
Income Tax
Interest on enhanced compensation being part of consideration is exempt u/s. 10(37)
Service Tax
Service Tax
Support service in India to foreign universities qualify as export of services
Company Law
Company Law
Debt arising from advance to corporate debtor for supply of goods qualifies as operational debt
Corporate Law
Corporate Law
Settlement with Corporate Debtor doesn’t convert operational creditor into financial creditor
Income Tax
Income Tax
