Articles by this Author
Corporate Law

Corporate Law
Amount duly payable to liquidator as assets proved to be fictitious/ fraudulent
Income Tax

Income Tax
Exercise of revisionary jurisdiction u/s 263 by PCIT for substituting his opinion is untenable
Income Tax

Income Tax
Partnership firm can be formed by partners represented by their respective firms
Income Tax

Income Tax
Purchases cannot be held bogus merely based on inference from circumstances
Income Tax

Income Tax
Reassessment only because of difference in opinion of valuation as adopted by assessee is untenable
Income Tax

Income Tax
AO doesn’t have power to change method of share price determination from DCF to NAV
Income Tax

Income Tax
Claim of enhanced amount of carry forward loss in revised return filed within time permitted u/s 139(5) allowable
Income Tax

Income Tax
No addition/ disallowance u/s 153C without incriminating material found during third person search
Goods and Services Tax

Goods and Services Tax
Allegation of fake credit availment by supplier cannot be ground to reject refund application
Service Tax

Service Tax
Service tax not payable till 01/07/2010 by builder/developer/promoter for constructing complex for his customer
Custom Duty

Custom Duty
Customs Authority not bounded by DGCA while deciding compliance of condition 104 of Notification No. 21/2002-Cus.
Goods and Services Tax

Goods and Services Tax
Personal bond instead of bank guarantee as condition for stay of assessment order allowed
Income Tax

Income Tax
Cash deposits in retail business cannot lead to belief that income has escaped assessment
Income Tax

Income Tax
