Articles by this Author
Custom Duty
Custom Duty
Period spent prosecuting before wrong forum to be excluded while computing limitation
Goods and Services Tax
Goods and Services Tax
Proceedings against recipient for ITC mis-match not sustained as no proceedings initiated against supplier
Company Law
Company Law
Application u/s. 33(2) of IBC for liquidation of Corporate Debtor as confirmed by CoC stands approved
Service Tax
Service Tax
Benefit of SVLDRS allowed as payment made within extended period due to COVID
Income Tax
Income Tax
Payment for International Private Leased Circuits not royalty hence disallowance u/s. 40(a)(i) not justified
Corporate Law
Corporate Law
Conviction u/s. 7 and 13 of PC Act not sustained as demand of illegal gratification not proved
Service Tax
Service Tax
Form SVLDRS 3 quashed and directed to consider declaration under litigation category
Income Tax
Income Tax
Neurology conferences and workshops covered u/s. 2(15) hence exemption u/s. 11 admissible
Income Tax
Income Tax
Interest disallowance u/s. 36(1)(iii) unwarranted as sufficient own funds available for subsidiary investment
Corporate Law
Corporate Law
Successive bail application with no change in circumstances is liable to be dismissed
Income Tax
Income Tax
Courses not having any approval with any authority cannot be reason to deny benefit u/s. 11
Income Tax
Income Tax
Amount paid before due date of return not supposed to be disallowed under section 43B
Goods and Services Tax
Goods and Services Tax
Benefit of omission of rule 96(10) of CGST Rules to be extended to all pending proceedings
Corporate Law
Corporate Law
