Articles by this Author
Income Tax
Income Tax
Section 80IB: Date of application for completion certificate is relevant
Service Tax
Service Tax
Extended period not invocable in absence of deliberate suppression of facts
Excise Duty
Excise Duty
Bank Guarantee Encashment before appeal filing period expiry is unjustified
Corporate Law
Corporate Law
IBC: Proceedings can be initiated u/s 66 during moratorium
Income Tax
Income Tax
Interest on convertible debentures are allowable expenditure
Income Tax
Income Tax
Addition u/s 68 unsustainable as credit worthiness and genuineness of loan established
Corporate Law
Corporate Law
Arbitration application u/s 11(6) not maintainable as barred by limitation
Income Tax
Income Tax
Arbitration clause doesn’t bar reference to MSE Facilitation Council
Service Tax
Service Tax
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Income Tax
Income Tax
Initiation of revisionary proceeding without any enquiry/ verification is bad in law
Income Tax
Income Tax
Addition of notional rental income unsustainable when property let out earlier was vacant whole year
Income Tax
Income Tax
Penalty proceedings without specification of reason is bad in law
Income Tax
Income Tax
Delay not condoned in absence of valid and genuine ground
Income Tax
Income Tax
