Articles by this Author
Income Tax
Income Tax
Interest paid on loan for acquiring commercial property is fully deductible
Custom Duty
Custom Duty
Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled
Income Tax
Income Tax
Sale of agricultural land after conversion into non-agricultural land is taxable
Income Tax
Income Tax
Notional interest on debit balance of partner’s account unsustainable as not specified in partnership deed
Income Tax
Income Tax
Merely claiming exemption which was not acceptable to department cannot entail levy of penalty u/s 271(1)(c)
Income Tax
Income Tax
Statutory provisions of interest on refund cannot be altered via issue of CBDT circular
Income Tax
Income Tax
Sale of software not taxable in terms of India-Ireland DTAA
Income Tax
Income Tax
Committed & obligated payment are reimbursement of expenses & not fee for technical service
Income Tax
Income Tax
Repayment of debt which is taken as part of receipt is application of income
Custom Duty
Custom Duty
Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law
Income Tax
Income Tax
Every deposit during demonetization cannot be categorized as unaccounted cash
Income Tax
Income Tax
Repayment of cash loan by cheque doesn’t exonerate levy of penalty u/s 271D
Income Tax
Income Tax
TDS u/s 194C not deductible on security charges as it involves only supply of manpower
Income Tax
Income Tax
