Articles by this Author
Income Tax

Income Tax
Penalty u/s 271(1)(b) not leviable if reasonable cause shown by Assessee
Income Tax

Income Tax
Deduction u/s 80IB(10) available as residential unit’s area is less than 1000 sq. ft.
Income Tax

Income Tax
Intra-bank transactions cannot always be rated at LIBOR
Income Tax

Income Tax
Amount received in the nature of interest is taxable @15% under Article 12 of India-UK DTAA
Income Tax

Income Tax
Corporate Social Responsibility expenditure is allowable deduction u/s 37
Excise Duty

Excise Duty
100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order
Income Tax

Income Tax
Construction cost and saleable project area should be considered while recognizing revenue
Income Tax

Income Tax
Service tax amount not routed via P&L doesn’t attract provisions of section 43B
Income Tax

Income Tax
Rejection of deduction claimed u/s 80JJAA on mere technical defect is unsustainable
Goods and Services Tax

Goods and Services Tax
Rejection of claim of input tax credit on cryptic finding is untenable
Corporate Law

Corporate Law
Withdrawal request in writ of declaration allowed
Goods and Services Tax

Goods and Services Tax
Ex-parte order passed violating principles of natural justice is bad in law
Income Tax

Income Tax
Challenge to sanctioned scheme of amalgamation in collateral proceeding is unsustainable
Income Tax

Income Tax
