Articles by this Author
Income Tax

Income Tax
Denial of TDS credit to deductee due to non-deposit of TDS by deductor unjustified
Income Tax

Income Tax
Expenditure towards helper allowance disallowed in absence of any supporting documents
Custom Duty

Custom Duty
Refund to be granted as order amending Bill of Entry had attained finality
Income Tax

Income Tax
Upward adjustment rejected as reimbursement of AMP expenses incurred by Sony India for AE was at arm’s length
Goods and Services Tax

Goods and Services Tax
Bail application of accused involved in tax evasion by supplying goods without issue of invoice rejected
Income Tax

Income Tax
Subsidy by State Government for development of new Multiplexes is capital in nature
Income Tax

Income Tax
Condonation of delay in filing of appeal by revenue not granted as sufficient cause not shown
Income Tax

Income Tax
Education Cess not allowable expenditure u/s 37(1)
Income Tax

Income Tax
Reopening beyond 4 years without any failure in disclosing material facts unsustainable
Goods and Services Tax

Goods and Services Tax
Input Tax Credit condition prescribed u/s. 16(4) of CGST Act is constitutionally valid
Goods and Services Tax

Goods and Services Tax
Taxpayer should be permitted to correct inadvertent error in Form GSTR-1
Corporate Law

Corporate Law
Initiation of proceedings under IBC against Airport Authority of India unjustified
Income Tax

Income Tax
Fee received for registration of domain name of third party cannot be treated as royalty
Goods and Services Tax

Goods and Services Tax
