Articles by this Author
Corporate Law
Corporate Law
ED power confined to offense of money laundering
Income Tax
Income Tax
Deduction u/s 37 allowable towards gifts given to business associates and executives
Income Tax
Income Tax
Generation of income not necessary for claiming business expenditure
Income Tax
Income Tax
Invocation of section 263 justified as AO allowed deduction u/s 54B without necessary inquiry
Income Tax
Income Tax
Expense towards purchase of off-the-shelf software products doesn’t qualify as Royalty
Income Tax
Income Tax
Loss on sale of unusable old/ obsolete inventory allowable
Income Tax
Income Tax
Consideration towards right to use of brand name/ trademark taxable as royalty
Income Tax
Income Tax
Tax audit mandatory as gross receipts above prescribed limit
Income Tax
Income Tax
Mere passing off project specific architectural, drawings and design not taxable as Fee for Technical Services
Income Tax
Income Tax
Application for issuing summons to tax authorities to produce documents of complainant allowable
Income Tax
Income Tax
Denial of exemption u/s 10(23C) alleging bogus donation without evidence is unsustainable
Income Tax
Income Tax
Reduction of adhoc disallowance of miscellaneous expense from 15% to 5% justified
Income Tax
Income Tax
Excise duty and sales tax to be excluded from total turnover for deduction u/s 80HHC
Goods and Services Tax
Goods and Services Tax
