Articles by this Author
Income Tax
Income Tax
Payment of interest not made towards any infraction of law is allowable u/s 37
Income Tax
Income Tax
Disallowance of sales commission expense justified as genuineness not proved
Income Tax
Income Tax
Once penalty for non-maintenance of books is levied then penalty for not getting books audited not leviable
Income Tax
Income Tax
Demanding tax on interest awarded under Land Acquisition Act by invoking jurisdiction u/s 263 unsustainable
Income Tax
Income Tax
Book profit u/s. 115JB cannot be computed by including disallowance u/s 14A
Income Tax
Income Tax
FTS service not taxable in India in absence of PE as FTS clause doesn’t exist in India-UAE tax treaty
Income Tax
Income Tax
Addition based on statement recorded u/s 133A without considering evidences is unjustified
Income Tax
Income Tax
Violation of section 194C(7) doesn’t attract disallowance u/s 40(a)(ia) as section 194C(6) duly complied
Custom Duty
Custom Duty
Anti-dumping duty not leviable on colour coated coil in absence of domestic industry manufacturing it
Corporate Law
Corporate Law
Conviction based on single statement without recovery of any incriminating document during search is unjustified
Income Tax
Income Tax
Benefit of TOLA 2020 not available to first proviso to Section 149(1)(b) of Income Tax Act
Income Tax
Income Tax
Huawei India is permanent establishment of Huawei China in India
Income Tax
Income Tax
Provision of warranty allowable as agreement has in-built warranty clause
Custom Duty
Custom Duty
