Articles by this Author
Income Tax

Income Tax
Discount on issue of ESOP allowable as deduction from business income
Goods and Services Tax

Goods and Services Tax
Blocking of ITC under Rule 86A of CGST irrelevant as ITC in Electronic Credit Ledger was NIL
Company Law

Company Law
CIRP against Falcon Auto Engineering Pvt. Ltd. admitted as debt and default established
Company Law

Company Law
Application u/s. 9 of IBC for CIRP against OSSL Agri Logistics Pvt. Ltd. admitted
Corporate Law

Corporate Law
Penalty u/s. 50 of FERA not leviable when unrealised export proceeds is less than 10%
Income Tax

Income Tax
Declaration under DTVSV Scheme cannot be rejected merely because NRI has filed appeal manually
Custom Duty

Custom Duty
Drawback recovery proceeding under rule 16/16A cannot be used to modify value in Shipping Bills
Income Tax

Income Tax
Civil contempt proceedings against PCIT dropped in absence of wilful disobedience
Company Law

Company Law
Application u/s. 7 for CIRP against Inditrade Business Consultants Limited admitted
Goods and Services Tax

Goods and Services Tax
Printing Photograph from digital medial classified under 998396 is taxable at 18% GST
Corporate Law

Corporate Law
CIRP against Sumarrow Impex LLP initiated as debt and default proved
Income Tax

Income Tax
Disallowance u/s. 43B for non-payment of statutory tax needs verification hence matter restored
Custom Duty

Custom Duty
Customs Penalty u/s. 114AA leviable even in case of mis-declaration in imports
Income Tax

Income Tax
