Articles by this Author
Income Tax
Income Tax
Addition sustained on failure to produce evidence to support astronomical agricultural income
Income Tax
Income Tax
Rejection of books of accounts justified as transactions recorded not supported by proper documents
Income Tax
Income Tax
Foreign travel expense of company employees’ spouse who accompanied on official tour is allowable
Custom Duty
Custom Duty
Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment
Income Tax
Income Tax
Denial of Foreign Tax Credit merely because Form 67 furnished after due date of return filing is unjustified
Custom Duty
Custom Duty
Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD
Income Tax
Income Tax
Reassessment proceedings unsustainable as material facts fully and truly disclosed
Income Tax
Income Tax
TDS credit available to Rinfra as both income and TDS credit is transferred by AEML to Rinfra
Income Tax
Income Tax
Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
Income Tax
Income Tax
Insertion of first and second proviso to section 50C(1) being curative in nature has retrospective effect
Income Tax
Income Tax
In absence of source of cash loans, provisions of section 269SS/ 269T not applicable
Income Tax
Income Tax
Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
Income Tax
Income Tax
Legal and professional expenses relating to business is revenue in nature
Income Tax
Income Tax
