Articles by this Author
Income Tax
Income Tax
Most appropriate method for determining Arm’s Length Price is internal CUP
Income Tax
Income Tax
Invocation of MSMED provisions in respect of Income Tax special audit remuneration is untenable
Custom Duty
Custom Duty
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Income Tax
Income Tax
Addition u/s 68 unsustainable as onus with respect to receipt of share application money discharged
Service Tax
Service Tax
Imposition of penalty unsustainable as demand sustained due to mis-interpretation of service
Custom Duty
Custom Duty
Imposition of penalty u/s 112(a) on an abettor without any mens rea is unsustainable
Income Tax
Income Tax
Renting income from business of letting out house properties is taxable as business income
Income Tax
Income Tax
Addition u/s 69 towards unexplained investment unsustainable as source for purchase duly established
Income Tax
Income Tax
Assessment u/s 153A in absence of incriminating material found during search is unsustainable
Income Tax
Income Tax
Reassessment proceedings in absence of adequate reasoning is erroneous
Income Tax
Income Tax
Loss arising in eligible SEZ undertaking can be adjusted against profits from non-SEZ units
Income Tax
Income Tax
When AO of searched person and other person is same there is no requirement to record satisfaction
Income Tax
Income Tax
Deduction u/s 80IAB duly available on car parking rental as car parking not separable from main business of SEZ
Company Law
Company Law
