Articles by this Author
Service Tax

Service Tax
Claim of extra payment unsustainable in absence of any documentary evidence
Income Tax

Income Tax
Penalty u/s. 271C not imposable on a non-taxable entity
Income Tax

Income Tax
Addition u/s 69 unsustainable as investment is out of NRI Repatriation funds
Income Tax

Income Tax
Addition u/s 69B based on document not containing name of assessee is unsustainable
Income Tax

Income Tax
Charging of late TDS statement filing fees prior to 01.06.2015 is untenable
Income Tax

Income Tax
Penalty u/s. 271(1)(c) unsustainable as no adjustment on transfer pricing issue wouldn’t subsist
Corporate Law

Corporate Law
Delay in filing an appeal not condoned as delay was beyond period of limitation
Income Tax

Income Tax
Denial of deduction u/s 80P as return was not filed within due date is unjustified
Income Tax

Income Tax
Addition based on seized paper without corroborative evidence is untenable
Income Tax

Income Tax
Centralized services fees cannot be treated as Fee for Technical Services and hence not taxable
Corporate Law

Corporate Law
Court abstained from entering finding on merit as appeal is pending before NCLAT
Income Tax

Income Tax
Disallowance u/s 14A cannot be subject matter of disallowance under 115JB
Company Law

Company Law
Withdrawal application after CoC approval to resolution plan is unsustainable
Income Tax

Income Tax
