Articles by this Author
Income Tax
Income Tax
Deduction u/s 80P(2)(d) available to cooperative society in respect of dividend received on shares of cooperative banks
Income Tax
Income Tax
TP adjustment relating to intra-group services unjustified as benefit derived thereof duly demonstrated
Custom Duty
Custom Duty
Demand of concession availed vide customs notification sustained for failure to maintain proper records
Income Tax
Income Tax
Addition as unexplained cash deposits unjustified as source of cash deposit demonstrated
Income Tax
Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax
Income Tax
Treatment of cash deposited out of sales as income u/s 68 unjustified as sales not disputed
Excise Duty
Excise Duty
Remand order of de novo adjudication passed after 18 years unsustainable
Income Tax
Income Tax
Setting off of speculative losses against non-speculative profit unsustainable
Income Tax
Income Tax
Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
Corporate Law
Corporate Law
Disqualification u/s 29A of IBC unjustified as related party ceased to be in helm of affairs of corporate debtor
Income Tax
Income Tax
Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
Income Tax
Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
Delay in filing of an appeal by departmental officers not condoned in absence of sufficient cause
Income Tax
Income Tax
