Articles by this Author
Income Tax
Income Tax
Literal interpretation of language of Section 245A of Income Tax Act is justified
Income Tax
Income Tax
Non-satisfaction of twin conditions for invoking jurisdiction u/s 263 renders proceedings unsustainable
Income Tax
Income Tax
Depreciation on goodwill allowable once existence of goodwill is established
Income Tax
Income Tax
Reassessment proceedings u/s 147 unsustainable on account of change of opinion
Income Tax
Income Tax
Penalty u/s 271(1)(b) not imposable as reasonable cause shown
Excise Duty
Excise Duty
Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2008 applies to search conducted after 20.10.2008
Corporate Law
Corporate Law
Application u/s 7 of IBC duly admissible as there exists financial debt and default
Income Tax
Income Tax
Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
Corporate Law
Corporate Law
ED directed to continue investigation in recruitment scam in municipality
Income Tax
Income Tax
Interest on NPAs not taxable on accrual basis
Income Tax
Income Tax
New firm acquiring new plant & machinery is eligible to claim deduction u/s 80IC
Income Tax
Income Tax
No penalty under section 269SS and 269T if reasonable cause shown
Custom Duty
Custom Duty
Demanding payment of penalty despite interim order of division bench is untenable
Excise Duty
Excise Duty
