Articles by this Author
Excise Duty
Excise Duty
Offence of money-laundering is not trivial in nature
Income Tax
Income Tax
Addition based on unsigned/ unstamped/ unregistered Satakhat unsustainable
Income Tax
Income Tax
Revision u/s 263 without satisfying twin conditions is unsustainable
Income Tax
Income Tax
Incentives from Rajasthan Investment Promotion Scheme 2010 is capital receipt
Income Tax
Income Tax
Additional amount paid on FCCB is revenue expenditure
Income Tax
Income Tax
Payment towards leasing/ hiring of equipment doesn’t constitute royalty
Income Tax
Income Tax
Notice u/s 274 without specifying limb under which penalty proceeding is initiated u/s 271(1)(c) is unsustainable
Custom Duty
Custom Duty
Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed
Income Tax
Income Tax
TDS deposit without actual deduction of TDS from payment is to be treated as income
Income Tax
Income Tax
Depreciation u/s 32 not allowable in respect of assets shared with sister concern
Income Tax
Income Tax
Profit sharing as provided in MOU is outside the purview of section 2(22)(e)
Income Tax
Income Tax
Receipt of warehousing charges taxable as business income
Income Tax
Income Tax
Factoring charges cannot be termed as interest u/s 2(28A) of Income Tax Act
Income Tax
Income Tax
