Articles by this Author
Income Tax
Income Tax
Addition u/s 69 deleted as receipt of cold storage rent in cash not reason to doubt genuineness: ITAT Delhi
Income Tax
Income Tax
Addition based on seized document retrieved from third person without cross examination opportunity is unsustainable
Custom Duty
Custom Duty
Supplementary show cause notice valid even before insertion of second proviso to section 124 of Customs Act
Income Tax
Income Tax
Electronic data collected in violation of Digital Evidence Investigation Manual is unsustainable
Income Tax
Income Tax
Final assessment order invalid as AO failed to pass draft assessment order as required u/s 144C(1): ITAT Delhi
Income Tax
Income Tax
Granting statutory approval u/s. 153D without application of mind invalids entire search proceeding: ITAT Delhi
Income Tax
Income Tax
Revisional jurisdiction u/s 263 unjustified without any error or infirmity in assessment order: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Transitional credit u/s. 140 admissible on unutilized ITC availed on purchase tax: Madras HC
Custom Duty
Custom Duty
Entire proceedings without mandatory pre-SCN consultation unsustainable: Jharkhand HC
Income Tax
Income Tax
Political party required to furnish return within due date u/s 139 for claiming exemption u/s. 13A: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
GST Refund admissible on receiving export proceeds via authorized dealers like Paypal: Madras HC
Company Law
Company Law
Resolution plan rejected u/s. 29A(c) as applicant managed and controlled corporate debtor: NCLAT Delhi
Income Tax
Income Tax
Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
Income Tax
Income Tax
