Articles by this Author
Income Tax
Income Tax
Case selected for scrutiny on TP risk parameter has to be referred to TPO
Excise Duty
Excise Duty
Job-worker liable to discharge duty in absence of undertaking under notification no. 83/94-CE
Income Tax
Income Tax
AO has no power to reject method of valuation resorted in absence of any infraction
Corporate Law
Corporate Law
Liquidator should consider average of value arrived as per regulation 35 of CIRP Regulation, 2016
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond prescribed due date is sustained
Income Tax
Income Tax
Mistake in accepting returned income instead of substituting with assessed income is apparent error rectifiable u/s 154
Income Tax
Income Tax
Amount recorded in books and offered to tax cannot be treated as unexplained and added u/s 69A
Income Tax
Income Tax
Addition of difference of turnover in audit report and ITR sustained as no proper justification offered
Custom Duty
Custom Duty
Owner or person from whom goods were seized must be served notice of proceeding u/s 110(1B)
Income Tax
Income Tax
Amendment to section 36(1)(va) and 43B vide Finance Act, 2021 is effective from 01.04.2021
Income Tax
Income Tax
Denial of exemption as inadvertently claimed u/s 54F instead of section 54 is unjustified
Excise Duty
Excise Duty
CENVAT credit on input services utilized for trading activity is not allowable
Income Tax
Income Tax
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Income Tax
Income Tax
