Articles by this Author
Corporate Law
Corporate Law
Liability of principal borrower and guarantors is joint and several in guarantee contract
Income Tax
Income Tax
Deduction u/s 36(1)(va) available only if employees’ share is deposited by employer before due date
Service Tax
Service Tax
Indian resident party of agreement liable to meet TDS obligation
Goods and Services Tax
Goods and Services Tax
Dharamshala charging nominal rent for conducting marriage is eligible for house tax exemption
Goods and Services Tax
Goods and Services Tax
GST: Pre-arrest bail application rejected as apprehension of applicant of being arrested is baseless
Excise Duty
Excise Duty
Demand of excise duty in respect of semi-finished goods not sustainable
Income Tax
Income Tax
Filing of Form No. 67 is a procedural directory requirement in nature
Income Tax
Income Tax
Royalty payment and R&D on royalty both allowable as revenue expenditure
Income Tax
Income Tax
Capital gain on sale of land covered u/s 50C of Income Tax Act is to be assessed separately
Income Tax
Income Tax
Shares already accepted as investment in earlier AY cannot be treated as stock-in-trade in current AY
Income Tax
Income Tax
Addition based on documents found at separate search at another person under 153A unsustainable
Corporate Law
Corporate Law
NCLT cannot determine controversy of attachment of property under Prohibition of Benami Property Transactions Act
Income Tax
Income Tax
Disallowance of expenditure on mere presumption & assumption is unsustainable
Income Tax
Income Tax
