Articles by this Author
Corporate Law

Corporate Law
Oppression and Mismanagement under Companies Act doesn’t cover breach of terms of settlement
Income Tax

Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax

Income Tax
Duty/ penalty liability of the company cannot be recovered from its director
Income Tax

Income Tax
Imposition of late fees for delay in filing of TDS/ TCS statement prior to 01.06.2015 is bad-in-law
Income Tax

Income Tax
Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India
Income Tax

Income Tax
Determination of ALP of intra group services as NIL not sustained as reasonable documents maintained
Income Tax

Income Tax
Addition of advances received as deemed dividend unsustainable as it is purely business transaction
Service Tax

Service Tax
Service tax not leviable on provision as per GAAP for sharing expenditure of receipt of sponsorship services
Income Tax

Income Tax
Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
Income Tax

Income Tax
No Penalty u/s 271(1)(c) for mere Incorrect Claim
Income Tax

Income Tax
Embezzlement Loss in Charitable Trust’s Activities allowable
Income Tax

Income Tax
Addition towards cash deposited during demonetization set aside for de novo proceedings
Excise Duty

Excise Duty
Demand on semi-finished and finished goods not sustained as goods exported on payment of duty
Income Tax

Income Tax
