Articles by this Author
Income Tax
Income Tax
Transaction price to be viewed as arm’s length price as payments made with specific regulatory approval
Income Tax
Income Tax
Mere modus of operandi without supportive material cannot be base for addition
Income Tax
Income Tax
Bail granted in absence of grounds to believe that Applicant is guilty
Income Tax
Income Tax
Interest subsidy is capital receipt hence not taxable
Goods and Services Tax
Goods and Services Tax
Refund not granted due to limitation of GSTN software is untenable in law
Income Tax
Income Tax
Provisional attachment of bank account released against furnishing of bank guarantee
Income Tax
Income Tax
Section 68 not applicable to remittance made by non-resident
Income Tax
Income Tax
‘Security Premium Reserve’ not part of accumulated profits u/s 2(22)(e)
Income Tax
Income Tax
Jewellery holding up to permissible limits prescribed in CBDT circular is allowable
Income Tax
Income Tax
Income from shareholders’ account taxable as life insurance business
Service Tax
Service Tax
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
Income Tax
Income Tax
Exemption u/s 10(38) not available in case of LTCG for sale of bogus equity shares
Income Tax
Income Tax
Expenditure towards abandoned project is available as revenue expenditure
Income Tax
Income Tax
