Articles by this Author
Service Tax
Service Tax
Renting of immovable property for hotel is excluded from the ambit of section 65(105)(zzzz)
Income Tax
Income Tax
Amount received towards IT and SAP charges not treatable as FTS hence not taxable
Income Tax
Income Tax
AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order
Goods and Services Tax
Goods and Services Tax
Direction to State & Govt Agencies given to calculate tax difference in works contract post-GST
Fema / RBI
Fema / RBI
Regular bail granted as petitioner materially co-operated in the investigation
Corporate Law
Corporate Law
Absolute exemption u/s 94(1-A)(i) is available to education institution towards property tax
Service Tax
Service Tax
Fixed Facility Charges not being provision of supply of tangible goods is not leviable to service tax
Income Tax
Income Tax
Disallowance sustained as employees’ share to PF/ESI not paid within stipulated due date
Corporate Law
Corporate Law
Condonation of delay in filing ‘Claim under Form-C’ not granted as sufficient cause not shown
Income Tax
Income Tax
Section 143(1)(a)(iv) attracted as fact reported by tax audit report is indicative of disallowance
Income Tax
Income Tax
TDS @2% u/s 194C deductible on payment towards Common Area Maintenance charges
Income Tax
Income Tax
Addition unsustainable as three ingredients engraved in section 68 proved
Income Tax
Income Tax
Centralised service income not taxable under Article 12(4)(a) of India-USA DTAA as FTS/ FIS
Income Tax
Income Tax
