Articles by this Author
Income Tax

Income Tax
Addition u/s 68 unsustainable as documents supporting genuineness of share capital submitted
Income Tax

Income Tax
Depreciation u/s. 32 available on non-compete fees
Income Tax

Income Tax
Addition u/s 68 sustainable on failure to establish genuineness and creditworthiness of lender
Goods and Services Tax

Goods and Services Tax
Robinson and purity Barley taxable under residual entry at 12%
Corporate Law

Corporate Law
Arbitration award passed rejecting the duly filed counter claim is set aside
Company Law

Company Law
Section 60(5) vests residuary jurisdiction on NCLT to intervene in certain circumstances
Company Law

Company Law
BCCI is a ‘shop’ for the purposes of applicability of ESI Act
Company Law

Company Law
Disqualification of director u/s 164(2) for non-submission of return of dissolved company is unsustainable
Custom Duty

Custom Duty
Revised rate of import duty not applicable to bill of entry presented before issuance of notification
Income Tax

Income Tax
Employees’ contribution to PF deposited before filing of return is allowable deduction
Income Tax

Income Tax
Section 44DA not applicable when the amount received doesn’t qualify as royalty/ FTS
Income Tax

Income Tax
Expenditure of telecommunication lines paid on monthly recurring basis are revenue in nature
Income Tax

Income Tax
Addition based on baseless estimated past savings unjustified
Custom Duty

Custom Duty
