Articles by this Author
Income Tax

Income Tax
Addition unsustainable as primary onus discharged but inquiry u/s 133(6) not carried by AO
Income Tax

Income Tax
Entire receipt cannot be treated as income, in absence of material, presumptive net profit of 8% should be considered
Income Tax

Income Tax
Addition based on bald statement u/s 153A is unsustainable in law
Income Tax

Income Tax
AO venturing outside the scope of limited scrutiny without prior approval is bad in law
Income Tax

Income Tax
Income recorded on estimated basis supported with possible evidence is acceptable
Income Tax

Income Tax
TDS not deductible on salary, bonus, commission or remuneration credited by firm to partners
Income Tax

Income Tax
Part of manufacturing by outside agency cannot be reason for disallowance of deduction u/s 80IB
Income Tax

Income Tax
Assessee not required to establish that debt has become irrecoverable for writing off bad debts
Income Tax

Income Tax
Interest on capital accounts of partners to be calculated on actual duration basis
Income Tax

Income Tax
Purchase of distribution rights of film is capital asset hence loss allowable as STCG
Custom Duty

Custom Duty
Time limit stated under Regulation 17(7) of CBLR, 2018 is mandatory in nature
Income Tax

Income Tax
Referring matter to valuation officer unjustified as books of accounts not rejected
Custom Duty

Custom Duty
Import/Release of Goods without Ownership Transfer Not Permissible
Income Tax

Income Tax
