Articles by this Author
Income Tax
Income Tax
Benefit of carry forward and set off available to amalgamating company is also available to amalgamated company
Income Tax
Income Tax
There is no concept of deferred revenue expenditure
Goods and Services Tax
Goods and Services Tax
Order passed ex-parte and violating principle of nature justice is bad in law
Company Law
Company Law
Scheme of compromise and arrangement found to be beneficial to related creditors hence liquidation sustained
Company Law
Company Law
Section 66 doesn’t specify look back period for fraudulent trading
Goods and Services Tax
Goods and Services Tax
Exemption u/s 5(3) of CST Act cannot be invalidated for non-production of agreement between Indian exporter and foreign buyer
Income Tax
Income Tax
Loss incurred on hedging transaction to safeguard foreign currency fluctuation loss is not speculative loss
Income Tax
Income Tax
Foreign exchange gain/ loss from ordinary course of business is operating cost/ revenue
Excise Duty
Excise Duty
Demand to be calculated on cum-duty basis if excise duty not collected bonafidely
Income Tax
Income Tax
Tax benefit of India-UK DTAA available to LLP on Indian engagement income
Goods and Services Tax
Goods and Services Tax
Petition before High Court maintainable during pendency of formation of GST Appellate Tribunal
Income Tax
Income Tax
Provision of section 40A(3) doesn’t apply when payment for expenses are made by a person to an agent
Service Tax
Service Tax
Person supplying main supply on principal-to-principal basis cannot be intermediary
Income Tax
Income Tax
