Articles by this Author
Income Tax

Income Tax
Order not providing reasons on functionality of comparable for transfer pricing adjustment cannot sustain
Income Tax

Income Tax
Disallowance u/s. 14A while computing book profit u/s. 115JB is not tenable
Income Tax

Income Tax
Amount already disclosed before Settlement Commission cannot be added against u/s. 68
Income Tax

Income Tax
Tax audit not required as turnover didn’t exceed prescribed limit: business loss allowed
Income Tax

Income Tax
Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales
Income Tax

Income Tax
Comparable controlled transaction not to be taken as comparable to benchmark international transaction
Income Tax

Income Tax
Activity of hostel/mess being part of main activity eligible for 15% standard exemption u/s. 11(1)(a)
Excise Duty

Excise Duty
Fish Oil – Ethyl Ester is classifiable under CETH 1516 1000 and not under 3824 9090
Income Tax

Income Tax
Revision u/s. 263 quashed as object advancement of general public utility held as charitable purpose
Income Tax

Income Tax
Delay in filing audited report due yo auditor’s mistake cannot invalidate exemption u/s. 11 and 12
Goods and Services Tax

Goods and Services Tax
Denial of IGST refund u/r 96(10) set aside as additional evidence not considered: Matter remanded
Company Law

Company Law
‘Crypto Currency’ is a property which is capable of being held in trust
Corporate Law

Corporate Law
TDS on interest deductible by co-operative society post introduction of proviso to section 194A(3)
Goods and Services Tax

Goods and Services Tax
