Articles by this Author
Income Tax

Income Tax
Highseas Sale is non-speculative transaction as there is proper delivery of goods
Goods and Services Tax

Goods and Services Tax
HC directs dept to reconsider application under Karasamadhana Scheme
Service Tax

Service Tax
Formula under rule 6(3A) includes only total CENVAT Credit on common input services
Excise Duty

Excise Duty
Certificate issued by Cost Accountants needs to be accepted by department unless held doubtful
Service Tax

Service Tax
License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’
Income Tax

Income Tax
Proceedings u/s 153A can be initiated only based on incriminating materials found during search of assessee’s premises
Corporate Law

Corporate Law
Claim of eligibility u/s 29A of IBC duly rejected as MSME certificate obtained subsequent to initiation of CIRP
Income Tax

Income Tax
Referring to TPO u/s 92CA invalid post omission of clause (i) of Section 92BA
Income Tax

Income Tax
Review petition dismissed as notices issued u/s 148 had valid base for triggering an enquiry
Income Tax

Income Tax
Registration u/s 12AA granted to trust created for managing statutory obligation of employees of parent trust
Income Tax

Income Tax
Deduction u/s 80P(2)(d) is available on entire interest income which includes amount credited to balance sheet
Income Tax

Income Tax
Employees of PSU not eligible to claim 100% exemption u/s 10(10AA)
Income Tax

Income Tax
Registration u/s 80G granted as donation to other trusts/society qualifies as charitable activity
Income Tax

Income Tax
