Articles by this Author
Income Tax
Income Tax
Reassessment due to change of opinion is impermissible
Income Tax
Income Tax
Legal/ professional expense for opinion about prospective investment is not capital expenditure
Income Tax
Income Tax
Non-reflection of intimation u/s 143(1) on tax portal invalids the consequent grievance
Income Tax
Income Tax
Initiation of re-assessment proceeding only on suspicion is unauthorized
Corporate Law
Corporate Law
Employer liable to pay simple interest @10% for non-payment of gratuity within specified period
Income Tax
Income Tax
Addition on third-party information without corroborative evidence is unsustainable
Income Tax
Income Tax
TDS on salary deductible on net salary
Income Tax
Income Tax
Benefit u/s 11 available as assessee not driven from primary objective
Income Tax
Income Tax
Disallowance of expense u/s 40(a)(i) unsustainable in lieu of certificate of non-deduction of TDS issued u/s 195(2)
Income Tax
Income Tax
LTCG on land co-owned cannot be assessed in the hands of single owner
Goods and Services Tax
Goods and Services Tax
Omission/ error in GSTR-1 cannot be rectified beyond period prescribed u/s 39(9) of CGST Act
Income Tax
Income Tax
After repeated intimation, assessment order passed in the name of amalgamated company is bad-in-law
Income Tax
Income Tax
Expenditure of Bio-technology Research & Development allowed before commencement of business
Corporate Law
Corporate Law
