Articles by this Author
Income Tax
Income Tax
Section 245C(5) amended by Finance Act, 2021 to be read down with retrospective late date as 31.03.2021
Custom Duty
Custom Duty
Duty demand for non-fulfilment of export obligation not sustained as extension granted by EPCG committee
Income Tax
Income Tax
Transfer pricing adjustment unjustified as Specified Domestic Transaction cannot be referred to TPO after 01.04.2017
DGFT
DGFT
DGFT Trade Notice no. 08/2023 dated 20.06.2023 relating to export of broken rice set aside
Goods and Services Tax
Goods and Services Tax
Denial of refund for non-submission of supportive documents unjustified as refund application u/s 54(1) done on time
Income Tax
Income Tax
Compensation to real estate developer for closure of agreement allowable as revenue expenditure
Income Tax
Income Tax
Carried forward unabsorbed depreciation permitted to be set off against short term capital gain
Income Tax
Income Tax
Delay condoned considering time spent in pursuing review application
Income Tax
Income Tax
Second proviso to section 40(a)(ia) is declaratory and as retrospective effect from 01.04.2005
Income Tax
Income Tax
Deduction u/s 80(2)(d) available to co-operative society on interest received on deposits with co-operative bank
Income Tax
Income Tax
Nature and source of investment duly explained hence addition u/s 69 not sustained
Goods and Services Tax
Goods and Services Tax
Writ against notice not entertained as authority who issued notice should be approached
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit based on presumptions & conjectures unsustainable
Custom Duty
Custom Duty
