Articles by this Author
Income Tax

Income Tax
No addition u/s. 153A for unabated year be made without incriminating material
Goods and Services Tax

Goods and Services Tax
Summary of SCN in Form GST DRC-01 doesn’t substitute proper SCN
Service Tax

Service Tax
Service tax demand confirmed as amount collected as service tax was not deposited
Income Tax

Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Company Law

Company Law
Section 9 application for initiation of CIRP admitted as operational debt and default admitted
Income Tax

Income Tax
No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year
Income Tax

Income Tax
Addition u/s. 68 quashed as evidences establishing identity, creditworthiness and genuineness not invalidated
Income Tax

Income Tax
TPO doesn’t have jurisdiction to scrutinize claim of deduction u/s. 80IA
Corporate Law

Corporate Law
Liquidation of Garvit Innovative Promoters Ltd. admitted as approved by CoC
Income Tax

Income Tax
Valuing unsold scrips at market value and taxing not sustained as unrealized gain cannot be taxed
Income Tax

Income Tax
Deduction u/s. 43B allowed to the extent relevant evidences are furnished
Income Tax

Income Tax
Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained
Custom Duty

Custom Duty
DFIA licence benefit allowed as epoxy resin imported was an impregnation resin
Income Tax

Income Tax
