Articles by this Author
Income Tax
Income Tax
Adjustment of incorrect claim apparent from any information in return is permissible u/s 143(1)
Income Tax
Income Tax
Invocation of section 147 untenable in absence of new/ fresh material indicating escapement of income
Income Tax
Income Tax
Export benefit of refund of excise duty eligible for deduction u/s 80IC
Income Tax
Income Tax
Addition u/s 69 based on tally data having various discrepancy is unsustainable
Corporate Law
Corporate Law
Application u/s 60(5) permissible for carrying out duties entrusted to IRP u/s 18 of IBC, 2016
Corporate Law
Corporate Law
Application u/s. 9 of IBC, 2016 rejected due to pre-existing dispute
Corporate Law
Corporate Law
Resolution professional not taking any steps to get Corporate Debtor as going concern is bad in law
Corporate Law
Corporate Law
Extension granted as referring documents, collecting information and preparing reply like to take more time
Income Tax
Income Tax
Receipt from domain name registration not fall in category of royalty & hence not taxable
Income Tax
Income Tax
Addition in hands of employee unsustainable as cash was handled on behalf of employer
Income Tax
Income Tax
Adoption of one possible course doesn’t make order erroneous and revision thereon not permissible
Income Tax
Income Tax
Addition brushing aside Certificate issued by DDIT (Exemptions) is untenable in law
Income Tax
Income Tax
Rule of consistency cannot be followed due to leakage of revenue
Goods and Services Tax
Goods and Services Tax
