Articles by this Author
Income Tax

Income Tax
Actual status of payment by each co-owner needs to be verified in terms of applicability of section 194IA
Income Tax

Income Tax
Arm’s Length Price of Employee Stock Option Plan cannot be taken as NIL
Income Tax

Income Tax
Penalty u/s 271D sustained for cash receipts in contravention of provisions of section 269SS
Income Tax

Income Tax
Invocation of revisionary power u/s 263 unsustainable as inquiry was duly conducted by AO
Service Tax

Service Tax
Parking charges collected for providing parking space is liable to service tax
Income Tax

Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax

Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Custom Duty

Custom Duty
Rendering decision on goods that are yet to be provisionally assessed is premature intervention
Income Tax

Income Tax
Notices and proceedings initiated against amalgamated company is bad-in-law
Income Tax

Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax

Income Tax
Matter resorted back to prove genuineness of activities via-a-vis application for registration u/s 12AB
Corporate Law

Corporate Law
Tax on erection of mobile tower payable by person using land/ building for erection of mobile tower
Corporate Law

Corporate Law
Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable
Service Tax

Service Tax
