Articles by this Author
Income Tax
Income Tax
Addition to capital account of partner sustained on failure to furnish supporting evidence
Income Tax
Income Tax
No default in payment of advance tax as seized cash offered to be treated as advance tax
Income Tax
Income Tax
Initiation of proceedings against person other than searched person u/s 148 instead of 153C unsustainable
Goods and Services Tax
Goods and Services Tax
Input tax credit eligible as GST registration sought from retrospective date
Income Tax
Income Tax
Bail rejected as applicant failed to prove him clean-handed in economic offences covering crores of proceeds
Custom Duty
Custom Duty
Commissioner (A) inadvertently treated appeal as time barred hence matter remanded back
Income Tax
Income Tax
Late fee u/s 234E for delayed filing of TDS return for A.Y. prior to 01.06.2015 unsustainable
Income Tax
Income Tax
Deduction u/s 80HHC not available on profits earned on account of foreign exchange fluctuation
Goods and Services Tax
Goods and Services Tax
Section 56 prescribes interest on delayed refunds after 60 days from date of refund application
Income Tax
Income Tax
Finance costs having direct nexus with business is allowable as deduction u/s 36(1)(iii)
Goods and Services Tax
Goods and Services Tax
Principal place of business of 3rd person will be place of supply where supply is made on direction of 3rd person
Income Tax
Income Tax
TP adjustment deleted as rates on which power is available via Indian Energy Exchange cannot be applied
DGFT
DGFT
Notification dated 29.01.2020 revoking MEIS benefit retrospectively is unsustainable
Corporate Law
Corporate Law
