Articles by this Author
Goods and Services Tax
Goods and Services Tax
Sales tax exemption via certificate from Commissioner of Tourism cannot be rescinded before expiry of eligibility period
Income Tax
Income Tax
Discrediting assessee’s valuation report without substantial reasons and without calling for DVO report is unjustified
Corporate Law
Corporate Law
Delhi Municipal Corporation Act, 1957 doesn’t levy of tax on professional activity carried out from residential building
Income Tax
Income Tax
Exemption u/s 11 and 12 duly available in absence of violation of KEI (Prohibition of Capitation Fee) Act
Goods and Services Tax
Goods and Services Tax
Writ not entertained in view of availability of alternative remedy
Income Tax
Income Tax
TDS not deductible on rental or ocean freight for ships as covered by Article 8 of India-Korea DTAA
Income Tax
Income Tax
Order framed in name of non-existing entity is liable to be quashed
Income Tax
Income Tax
Transfer of land from subsidiary to holding is not covered u/s 45 hence claim of LTCG not allowable
Income Tax
Income Tax
Arbitrage/jobbing transaction is excluded from purview of speculative transaction u/s 43(5)
Excise Duty
Excise Duty
Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable
Goods and Services Tax
Goods and Services Tax
Provisional attachment u/s 83 of CGST ceases to exist after one year
Income Tax
Income Tax
Addition towards unexplained jewellery unsustainable as ownership belongs to various people
Income Tax
Income Tax
Official liquidator should be assisted by the erstwhile directors even after winding up
Service Tax
Service Tax
