Articles by this Author
Corporate Law
Corporate Law
Levying building tax by treating rented residential building as commercial building is unsustainable
Income Tax
Income Tax
Deemed dividend provision not invocable on recipient of loan not being shareholder in payer company
Corporate Law
Corporate Law
Setting aside an arbitral award due to insufficiency of evidence is untenable
Income Tax
Income Tax
Cost of acquisition as FMV of ESOP shares treated as perquisite unsustainable
Income Tax
Income Tax
Earlier year decision is not binding on assessee or department in subsequent year
Income Tax
Income Tax
Purchase from related party is not considered as specified domestic transaction u/s 92BA
Corporate Law
Corporate Law
CIRP application against solvent company can be denied if done only for debt recovery
Income Tax
Income Tax
Forex derivative transaction for hedging the foreign currency risk is not speculative transaction
Income Tax
Income Tax
Life membership/ entrance fees is capital receipt
Income Tax
Income Tax
Replacement of machinery parts is revenue expenditure
Income Tax
Income Tax
Addition of opening balance of unsecured loan u/s 68 is unsustainable
Income Tax
Income Tax
TDS not deductible on payment for usage of rights for internet/ telecom facility
Corporate Law
Corporate Law
Provisions of section 143A of NI Act are directory not Mandatory
Corporate Law
Corporate Law
