Articles by this Author
Company Law

Company Law
Extension of 60 days granted for execution of Scheme of Arrangement
Goods and Services Tax

Goods and Services Tax
Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted
Income Tax

Income Tax
Registration u/s. 12A r.w.s. 12AB rejected as exorbitant fees being charged by educational institutes
Income Tax

Income Tax
Part of commission income cannot be taxed when deduction u/s. 80P allowed for other part
Income Tax

Income Tax
Addition u/s. 69A quashed as cash deposited was out of cash sales and was duly recorded in books
CA, CS, CMA

CA, CS, CMA
Disciplinary action against CA based on report that was merely cut-paste job cannot be sustained
Company Law

Company Law
Gujarat State Tax Department is secured creditor hence direction to RP to release amount justified
Company Law

Company Law
Appeal by shareholder not maintained as shareholder is not person aggrieved u/s. 61 of IBC
Income Tax

Income Tax
Unsecured loan addition u/s. 68 quashed as identity, genuineness and creditworthiness proved
Goods and Services Tax

Goods and Services Tax
Blocking GST Electronic Credit Ledger impermissible as pre-decisional hearing and reasons to believe not granted
Income Tax

Income Tax
Criminal prosecution quashed as ITAT rejected allegation of concealment during penalty proceeding
Goods and Services Tax

Goods and Services Tax
Blocking of Electronic Credit Ledger u/r. 86A of CGST Rules without stating reasons to believe is invalid
Income Tax

Income Tax
Prior approval u/s. 153D vitiated as granted without application of mind
Income Tax

Income Tax
