Articles by this Author
Corporate Law
Corporate Law
From 20.10.1989 ESI Act is applicable to factory/establishment irrespective of persons employed
Income Tax
Income Tax
Addition u/s 69A merely based on unsigned agreement is unsustainable
Goods and Services Tax
Goods and Services Tax
Initiation of proceeding u/s 130 of CGST Act due to discrepancy in quantity in documents is justified
Income Tax
Income Tax
Disallowance stating hedging transactions in non-cleared securities as illegal is unsustainable
Goods and Services Tax
Goods and Services Tax
Migration of unadjusted TDS amount allowable under GST
Goods and Services Tax
Goods and Services Tax
Order without stating reason of cancellation of GST registration is non-speaking
Service Tax
Service Tax
After an inordinate delay, Service Tax proceedings cannot be carried forward
Income Tax
Income Tax
Capital loss on sale of STT paid shares/mutual fund cannot be set off against LTCG on sale of land
Income Tax
Income Tax
TDS u/s 194C is applicable in case of Common Area Maintenance charges
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, genuineness and creditworthiness of parties proved
Income Tax
Income Tax
Assessee can raise additional claims before appellate authority
Company Law
Company Law
Adjudicating authority can pass an order for removal of Resolution Professional.
Custom Duty
Custom Duty
Mere wrong classification doesn’t amount to mis-declaration/ mis-statement
Income Tax
Income Tax
