Articles by this Author
Income Tax
Income Tax
Conditions in rule 37BA should be read in provision of section 199(1) where no double credit is claimed
Corporate Law
Corporate Law
Company under liquidation is disbarred from initiating legal proceeding without prior approval
Income Tax
Income Tax
Bona fide belief of non-deduction of TDS vis-à-vis default u/s 201(1) and 201(1A) needs re-adjudication
Goods and Services Tax
Goods and Services Tax
Payment of mandatory pre-deposit directed against detention order
Service Tax
Service Tax
Extended period invocable only if there is suppression of facts with intent to evade tax
Income Tax
Income Tax
Re-assessment beyond 4 years without recording satisfaction of CIT is invalid
Income Tax
Income Tax
Denial of deduction u/s 80P sustained as return filed belatedly
Income Tax
Income Tax
Reopening u/s 147 without recording specific reasons is invalid
Income Tax
Income Tax
Penalty u/s 271D not leviable as reasonable cause for violation of section 269SS duly demonstrated
Income Tax
Income Tax
Reimbursement of salary for seconded employee cannot be taxed as FTS
Income Tax
Income Tax
Addition u/s 68 unwarranted on failed of AO to conduct an independent enquiry
Income Tax
Income Tax
Penalty u/s 271AAA leviable on failure to substantiate source & manner of undisclosed income
Goods and Services Tax
Goods and Services Tax
Issuance of notice in GST ASMT-10 by Deputy Commissioner without authorization is unsustainable
Service Tax
Service Tax
