Articles by this Author
Income Tax
Income Tax
Non-compliance with communication u/s 143(1)(A) on account of technical glitches in IT portal justified
Goods and Services Tax
Goods and Services Tax
Carry forward of unadjusted VAT TDS to GST is duly available
Income Tax
Income Tax
AO cannot disturb assessment which has attained finality except if contrary material found during search
Income Tax
Income Tax
Section 292C being a deeming provision cannot be applied mechanically
Goods and Services Tax
Goods and Services Tax
Detention of goods for non-mentioning of GSTN of recipient under Bill to – Ship to transaction is unjustified
Income Tax
Income Tax
Corporate Social Responsibility expense is deductible u/s 37(1) of Income Tax Act
Income Tax
Income Tax
Penalty u/s 271(1)(b) not leviable for non-compliance to statutory notice as notice not serviced correctly
Corporate Law
Corporate Law
Sales tax/ VAT dues payable by original owner cannot claim priority over secured creditor’s due
Goods and Services Tax
Goods and Services Tax
Appellate authority not empower to decide on issue which didn’t originate from original authority’s order
Income Tax
Income Tax
Addition on account of on-money receipts restricted to GP percentage i.e. 15%
Custom Duty
Custom Duty
Exemption notification gets effective only from date it got published in Official Gazette
Income Tax
Income Tax
Initiation of revisionary proceeding u/s 263 on fishing and roving enquiry is unjustified
Income Tax
Income Tax
Deduction on account of expense allowable when deduction u/s 80P(2)(a)(i) is rejected
Income Tax
Income Tax
