Articles by this Author
Income Tax

Income Tax
Expenditure towards development of software never came into existence is revenue in nature
Income Tax

Income Tax
Penalty proceedings are independent of assessment proceedings
Income Tax

Income Tax
Order passed without Document Identification Number is invalid
Income Tax

Income Tax
Order passed beyond limitation period by TPO u/s 92CA(3A) is unsustainable
Income Tax

Income Tax
Penalty not leviable for late filing of TDS return on reasonable cause shown
Income Tax

Income Tax
Deduction for telecommunication service is available in respect of ‘profit of eligible businesses’
Company Law

Company Law
Operational Creditors can be classified for deciding manner of distribution of money by CoC
Income Tax

Income Tax
Addition of receipt not in the nature of royalty is unsustainable in law
Company Law

Company Law
Conversion of public limited to private limited company doesn’t attract stamp duty
Income Tax

Income Tax
Capital gain exemption available as advance paid for purchase of assets amounts to utilization of capital gain amount
Income Tax

Income Tax
CIT(A) deciding the ground based on additional evidence without giving opportunity to AO is untenable
Goods and Services Tax

Goods and Services Tax
Bail granted in GST evasion case on failure of investigation agency to lead any pre-charge evidence
Income Tax

Income Tax
Overseas Consultancy Income is not business income taxable u/s 44DA
Income Tax

Income Tax
