Articles by this Author
Income Tax
Income Tax
Provision for leave encashment and gratuity is allowable in book profit computed u/s 115JB
Income Tax
Income Tax
Denial of deduction u/s 54 for mere technical breach is unjustified
Income Tax
Income Tax
Penalty u/s 271AAA leviable on additional/undisclosed income accepted via statement u/s 132(4)
Income Tax
Income Tax
Shares can be hold as both investment and stock-in-trade
Income Tax
Income Tax
Imposition of penalty u/s 271(1)(c) on highly debatable issue is unsustainable
Income Tax
Income Tax
Transaction charges incurred wholly and exclusively for business is allowable expenditure
Excise Duty
Excise Duty
Date of service and not dispatch is to be considered for period of limitation
Income Tax
Income Tax
Compensation from Goa Government for cancellation of plot is capital receipt
Goods and Services Tax
Goods and Services Tax
Confirming penalty for expiry of e-way bill without dealing with contention raised is bad in law
Income Tax
Income Tax
Expense of plot of land treated as WIP hence income from its sale taxable under Business Income
Income Tax
Income Tax
AO cannot travel beyond selected reasons for limited scrutiny
Income Tax
Income Tax
TDS not deductible on IT support service in absence of gaining technical knowledge
Goods and Services Tax
Goods and Services Tax
Extension to limitation period due to Covid also available to refund application
Income Tax
Income Tax
