Articles by this Author
Income Tax
Income Tax
Interest expense not allowed as borrowed funds used for earning exempt income: Bombay HC
Income Tax
Income Tax
Jurisdiction u/s 153C assumed based on satisfaction note date when date of handing over of material unavailable: ITAT Delhi
Income Tax
Income Tax
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Order passed outside the purview of show cause notice is unsustainable: Allahabad HC
Income Tax
Income Tax
Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
Income Tax
Income Tax
Sapling is not tea hence not chargeable to tax under Bengal Agricultural Income Tax Act: Calcutta HC
Income Tax
Income Tax
Eligible unit deduction u/s. 80IA of the Income Tax Act allowable on gross basis: ITAT Delhi
Income Tax
Income Tax
Foreign Associated Enterprises can be treated as tested parties for comparables: ITAT Kolkata
Income Tax
Income Tax
Separate adjustment on outstanding receivables unjustified when working capital adjustment is factored in pricing
Income Tax
Income Tax
Business restructuring entered by enterprise with associated enterprise qualifies as international transaction
Income Tax
Income Tax
Receipt of compensation due to non-renewal of contract not taxable u/s. 28(ii)(e): ITAT Delhi
Income Tax
Income Tax
Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
Excise Duty
Excise Duty
Charges of clandestine removal and undervaluation based on assumptions and presumptions unsustainable: Delhi HC
Income Tax
Income Tax
