Articles by this Author
Income Tax
Income Tax
Initiation of proceedings u/s 147 based on typographical error unsustainable
Income Tax
Income Tax
Invocation of revisionary jurisdiction u/s. 263 unjustified when AO took plausible view
Income Tax
Income Tax
Addition u/s 69A unjustified as evidences explaining nature & source of cash deposits filed
Income Tax
Income Tax
Order passed u/s 153A without generating DIN is invalid
Income Tax
Income Tax
Section 45(3) applies to capital asset transferred to firm by way of capital contribution
Income Tax
Income Tax
Benefit u/s 35(2AB) available on expenditure on clinical trials outside approved in-house R&D facility
Goods and Services Tax
Goods and Services Tax
Refund claim rejected without considering material unjustified, hence matter restored
Income Tax
Income Tax
Matter restored as ex-parte addition made towards unexplained investment
Income Tax
Income Tax
Excess income declared during survey proceedings treated as business income
Excise Duty
Excise Duty
Cenvat credit availed not to be reversed once duty on final product accepted
Income Tax
Income Tax
Excess stock found during survey cannot be treated as deemed income u/s. 69B
Excise Duty
Excise Duty
Motor vehicle chassis cleared to projects funded by International Organization is exempt from excise duty
Income Tax
Income Tax
Income from listed shares & securities treated as stock-in-trade taxable as business income
Income Tax
Income Tax
