Articles by this Author
Income Tax

Income Tax
Section 194J not apply to services not requiring specific professional skill/expertise
Income Tax

Income Tax
Expense reduced from export turnover should also be reduced from total turnover for calculating deduction u/s 10AA
Service Tax

Service Tax
Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale
Income Tax

Income Tax
Deduction u/s. 80P available to entities registered under Karnataka Souharda Sahakari Act, 1997
Income Tax

Income Tax
Penalty u/s 271(1)(c) leviable as incomes not offered to tax with intention to evade tax
Income Tax

Income Tax
Payment for consultancy service provided by university is exempt u/s. 10(23C)
Custom Duty

Custom Duty
Reasons should be recorded when Central Government opines non-imposition of anti-dumping duty and designated authority recommends imposition
Income Tax

Income Tax
Penalty u/s 271AAB not imposable in absence of specific charge
Income Tax

Income Tax
Order passed without opportunity to AO to ascertain correct fact is liable to be set aside
Goods and Services Tax

Goods and Services Tax
Tax evasion is liable to be punished under criminal charges with substantial penalties
Corporate Law

Corporate Law
Arbitration clause contained in invoice falls within ambit of section 7 of Arbitration and Conciliation Act, 1996
Income Tax

Income Tax
Lease rent for vehicle used by employees is revenue in nature
Income Tax

Income Tax
Receipt of amount via banking channel doesn’t make transaction genuine
Income Tax

Income Tax
