Articles by this Author
Income Tax

Income Tax
Deduction u/s 10AA duly available to interest income earned from FD
Corporate Law

Corporate Law
Order giving a substantial amendment cannot be given retrospective effect
Income Tax

Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Company Law

Company Law
Limitation period for appeal to NCLAT excludes date on which order pronounced & time taken to provide certified copy
Income Tax

Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Service Tax

Service Tax
Rejection of SVLDR Scheme because of unreasonable errors is unsustainable
Income Tax

Income Tax
Disallowance u/s 14A untenable on mechanical application of rule 8D
Income Tax

Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Corporate Law

Corporate Law
Rejection of patent application on sole base of non-patentability u/s 3(k) is unjustified
Income Tax

Income Tax
Profit eligible to deduction u/s 80IA(4)(ii) reducible due to revenue sharing
Income Tax

Income Tax
Addition towards SBN deposits sustained as source not established
Income Tax

Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
Income Tax

Income Tax
Invocation of deeming provisions of section 50C without referring to Departmental Valuation Officer is unjustified
Income Tax

Income Tax
