Articles by this Author
Income Tax
Income Tax
TDS not deductible on service neither availed nor rendered in India
Income Tax
Income Tax
Execution of agreement when possession of asset is handed over is transfer as per Section 2(47)
Income Tax
Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Income Tax
Income Tax
Once penalty order is set aside, the criminal case cannot survive
Income Tax
Income Tax
Attribution of profit unsustainable in absence of Permanent Establishment in India
Income Tax
Income Tax
Nostro Account Maintenance Charges are not subject to TDS u/s 195
Custom Duty
Custom Duty
Filing of refund claim u/s 27 after one year of date of excess duty payment is barred by limitation
Income Tax
Income Tax
Fees for live and non-live transmission right not taxable as royalty
Income Tax
Income Tax
Reopening of assessment after full and true disclosure of material facts unsustainable
Income Tax
Income Tax
Denial of deduction claimed u/s 80P(2)(d) by invoking another sub-section of 80P unjustified
Income Tax
Income Tax
Interest earned by co-operative society on investment with co-operative bank deductible u/s 80P(2)(d)
Income Tax
Income Tax
Reopening of assessment u/s 147 based on information received by AO justified
Income Tax
Income Tax
Payments of PF and ESI made before filing of income tax return cannot be disallowed
Income Tax
Income Tax
