Articles by this Author
Income Tax
Income Tax
Entire TDS credit on maturity of bond allowed as interest income offered to tax on accrual basis
Custom Duty
Custom Duty
Twaron Para Aramid Pulp is classifiable under Customs Tariff Item 5601 30 00
Income Tax
Income Tax
Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable
Income Tax
Income Tax
Development charges paid to SIPCOT allowed as revenue expense by deduction 5% every year
Corporate Law
Corporate Law
Direction to CBI, ED and SFIO to investigate in Westland franchisee scam dismissed
Custom Duty
Custom Duty
LED Monitors Tiles classified under CTH 84285200 hence notification 24/2005 exemption allowed
Corporate Law
Corporate Law
Delay in bankruptcy application u/s. 123 of IBC condoned as compliance with 121(2) is directory in nature
Income Tax
Income Tax
Deeming fiction of section 50 cannot change long term assets to short term capital assets
Goods and Services Tax
Goods and Services Tax
Reimbursement of repairing and restoration of roads to AMC not taxable as reverse charge under GST
Company Law
Company Law
Removal of movable assets at leased premises allowable as objection of ownership not raised during liquidation
Goods and Services Tax
Goods and Services Tax
Concessional rate benefit against Form ‘C’ to HSD denied as consumed for purpose other than mining
Corporate Law
Corporate Law
Licensing requirement under Brick Kiln Act applies to both manufacturer and dealer
Income Tax
Income Tax
PAN jurisdiction in ITBA is of no consequence without transfer order passed u/s. 127
Income Tax
Income Tax
