Articles by this Author
Income Tax

Income Tax
Deduction u/s 80IB and 80IC corresponding to allocation of R&D expenditure allowed
Corporate Law

Corporate Law
Person filing CIRP application is liable to bear expense/ fees of Interim Resolution Professional
Corporate Law

Corporate Law
Bank debts has priority over other debts/ taxes payable to State Government
Income Tax

Income Tax
Application under SVLDRS should be processed as amount payable was paid on due date but was credited on next day
Corporate Law

Corporate Law
Conditions u/s 45 of PMLA applies to anticipatory bail application u/s 438 Cr. P.C.
Income Tax

Income Tax
Date of allotment letter for stamp duty valuation should be considered for section 56(2)(x)
Goods and Services Tax

Goods and Services Tax
Difference of more than 1½ year between date of assessment order & dispatch date is unjustified
Income Tax

Income Tax
Penalty u/s 271(1)(c) not imposable for application of section 50C of Income Tax Act
Income Tax

Income Tax
Not intentional or mala fide delay in filing of an appeal is condonable
Income Tax

Income Tax
Reopening of assessment unsustainable in absence of any failure on part of assessee
Excise Duty

Excise Duty
Granting of personal hearing during complete lockdown is equal to non-granting of effective hearing
Goods and Services Tax

Goods and Services Tax
Granting personal hearing before submission of reply is against principles of natural justice
Custom Duty

Custom Duty
Anti-dumping duty not payable on import of Aluminium Alloy Coils
Goods and Services Tax

Goods and Services Tax
