Articles by this Author
Income Tax
Income Tax
TDS not deductible on payment towards External Development Charges to HUDA
Income Tax
Income Tax
Books of accounts having number of defects & discrepancies duly rejected u/s. 145(3)
Service Tax
Service Tax
Subsequent service of order copy is considered as date of communication of order
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable as AO took plausible view
Income Tax
Income Tax
Revenue’s appeal dismissed as NCLT admitted application filed u/s 14 of IBC
Income Tax
Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
Custom Duty
Custom Duty
Release of seized gold refused as general corroboration sufficient to seize smuggled gold
Income Tax
Income Tax
Purchase of own shares comes within the ambit of dividend u/s 2(22) of Income Tax Act
Goods and Services Tax
Goods and Services Tax
Benefit under Budgetary Support Scheme not available to unit undergoing relocation, expansion & change of ownership
Income Tax
Income Tax
Deduction towards fringe benefit tax available while computing book profits u/s 115JB
Income Tax
Income Tax
Brand names being intangible assets are amenable to depreciation u/s 32(1)(ii)
Corporate Law
Corporate Law
Documents relating to acknowledgment claiming benefit of section 18 of Limitation Act acceptable at appellate stage
Income Tax
Income Tax
Addition u/s. 69C unsustainable as nature of expenditure & source explained
Income Tax
Income Tax
