Articles by this Author
Service Tax

Service Tax
Obligations and responsibilities discharged by co-venturer is not subjected to service tax
Income Tax

Income Tax
Amount received from subscription of e-journals doesn’t qualify as royalty & hence not taxable
Corporate Law

Corporate Law
Lien created prior to initiation of CIRP cannot sustain during moratorium u/s 14 of IBC
Income Tax

Income Tax
Notice issued by ITO Delhi post transfer of jurisdiction to ITO Kolkata is bad & illegal
Income Tax

Income Tax
No Section 272A(1)(c) penalty if Reasonable cause shown for delay in providing details
Income Tax

Income Tax
Cooperative Society’s Interest Earnings from cooperative banks: Deduction u/s 80P(2)(d) Available
Goods and Services Tax

Goods and Services Tax
Transitional credit claim for period prior to approval of resolution plan by NCLT is not allowable
Income Tax

Income Tax
Addition for under valuation of closing stock without corresponding adjustment in opening stock is unsustainable
Income Tax

Income Tax
De novo adjudication ordered as CIT(A) passed ex-parte order due to non-appearance
Income Tax

Income Tax
No Section 54B Exemption for Agricultural Land Bought in Son/Daughter-in-law’s Name
Income Tax

Income Tax
Reopening of assessment u/s 148 for mere change of opinion is unsustainable
Income Tax

Income Tax
Order passed u/s 148A(d) within 3 years needs approval from PCIT & not PCCIT
Income Tax

Income Tax
Land held as investment is assessable to tax under the head ‘capital gain’
Income Tax

Income Tax
