Articles by this Author
Corporate Law

Corporate Law
Transfer of funds by Bank without mandate of customer cannot be sustained
Company Law

Company Law
Diversion of funds for other than stated purposes is fraud which cannot be cured by shareholder ratification
Income Tax

Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Corporate Law

Corporate Law
Legislative Assembly Speaker doesn’t enjoy constitutional immunity from judicial scrutiny under Article 122 and 212
Company Law

Company Law
Condonation of delay in filing annual returns only averts penalty and prosecution and not disqualification of directors
Fema / RBI

Fema / RBI
Benamidar unable to explain source of funds for acquiring alleged property: Appeal dismissed
Corporate Law

Corporate Law
Offense of money laundering is distinct and different from predicate offense
Income Tax

Income Tax
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
Corporate Law

Corporate Law
Refund rightly rejected as closure of proceeding requested on voluntary payment of differential customs duty
Income Tax

Income Tax
Excess payment over net book value in amalgamation is goodwill hence eligible for depreciation u/s. 32(1)(ii)
Corporate Law

Corporate Law
Dismissal of public servant without departmental inquiry not justifiable
Corporate Law

Corporate Law
Privy purses and other privileges to erstwhile Princely States ruler doesn’t have legally enforceable right
Corporate Law

Corporate Law
Income of parent cannot be sole factor for determining status of OBCs creamy layer of candidate
Custom Duty

Custom Duty
