Articles by this Author
Income Tax
Income Tax
TDS not deductible on payment to non-resident for availing General Business Support Service: Bombay HC
Income Tax
Income Tax
Exemption u/s. 10(10AA) differentiating Government and other employees not violative of Article 14: Patna HC
Service Tax
Service Tax
Tax not leviable on recipient as foreign service provider had permanent establishment in India: CESTAT Ahmedabad
Custom Duty
Custom Duty
Penalty u/s. 114AA of Customs Act unsustainable as department failed to prove mis-declaration: CESTAT Ahmedabad
Custom Duty
Custom Duty
Penalty imposed for mis-classification of goods for claiming higher incentives: CESTAT Ahmedabad
Income Tax
Income Tax
Source for making or earning income of payer of FTS outside India is not taxable in India
Company Law
Company Law
Investigation can be assigned to SFIO during pendency of proceeding u/s. 210 of Companies Act: Karnataka HC
Income Tax
Income Tax
Old provisions of section 148 including TOLA cannot be applied to new regime: Calcutta HC
Corporate Law
Corporate Law
Provisions of IBC overrides provisions of State enacted law: NCLT Hyderabad
Income Tax
Income Tax
Loss or low profit cannot be reason for exclusion of comparables for computing ALP: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Section 129 of CGST Act not invocable for mere non-production of delivery challan: Uttarakhand HC
Corporate Law
Corporate Law
Fabrication of Form 15CB certificates doesn’t fulfill ingredients of offence of money laundering
Corporate Law
Corporate Law
Advance under a supply agreement is an operational debt: NCLAT Delhi
Corporate Law
Corporate Law
