Articles by this Author
Income Tax

Income Tax
Foreign Tax Credit cannot be denied for delay in furnishing of Form No. 67
Service Tax

Service Tax
Service of construction of school/ hospital building to Charitable Institutions/ trust is exempt from service tax
Income Tax

Income Tax
Rejection of books of accounts based on insignificant defects is unjustifiable
Income Tax

Income Tax
Change of opinion by AO cannot be base for initiation of re-assessment proceedings
Income Tax

Income Tax
Content of locker assessible in the hands of first owner of locker
Goods and Services Tax

Goods and Services Tax
Refund of credit eligible u/s 142(6)(a) of CGST Act in case of procedural aberration
Goods and Services Tax

Goods and Services Tax
GST @18% is leviable on alcoholic liquor for human consumption
Corporate Law

Corporate Law
Explanation of nature of dispute not required in notice issued u/s 21 of Arbitration and Conciliation Act
Income Tax

Income Tax
Disallowance u/s 40(a)(i) of management fees to AE unsustainable as amount not taxable in India
Custom Duty

Custom Duty
Presumption of smuggled goods without evincing illicit trafficking is incorrect
Income Tax

Income Tax
Genuineness of transaction examined during regular assessment cannot be base for reassessment
Corporate Law

Corporate Law
Resolution professional directing payment of gratuity in absence of gratuity fund is unjustified
Income Tax

Income Tax
Percentage completion method followed by the developer is acceptable
Income Tax

Income Tax
