Articles by this Author
Corporate Law

Corporate Law
An arbitral award which rewrites contract is liable to set aside
Income Tax

Income Tax
Disallowance u/s 40(a)(i) unsustainable as payment is not taxable in India
DGFT

DGFT
Import of firearms duly permissible under the Arms Act
Income Tax

Income Tax
Levy of late fees u/s 234 prior to 1st June 2015 is unsustainable
Corporate Law

Corporate Law
Provisional attachment confirmation order under PML can be appealed within 10 days
Income Tax

Income Tax
Addition u/s 68 of the Income Tax Act based on generalized external information unsustainable
Income Tax

Income Tax
Disallowance u/s 14A of Income Tax Act not allowable in absence of exempt income
Income Tax

Income Tax
Cost of improvements towards capital assets eligible for indexation benefit
Income Tax

Income Tax
Addition u/s 68 without cogent material is unsustainable
Income Tax

Income Tax
Invocation of section 263 justifiable as AO failed to reconcile claim of LTCG exemption
Income Tax

Income Tax
Deduction of processing fees for purchase of business assets is allowable
Income Tax

Income Tax
Company can claim depreciation of cars registered in director’s name but used for business purpose
Income Tax

Income Tax
Foreign exchange loss duly allowable as deduction
Goods and Services Tax

Goods and Services Tax
