Articles by this Author
Company Law

Company Law
No penal interest applicable on amount given prior to 1st April 2014 for share allotment
Corporate Law

Corporate Law
Defect liability period will not arise when the work is not performed
Income Tax

Income Tax
Defined of relative cannot be imported into Income Tax Act from Senior Citizens Act
Income Tax

Income Tax
Cess being part of the tax is not allowable as deduction u/s 40(a)(ii)
Goods and Services Tax

Goods and Services Tax
Annuity received by concessionaries towards construction of roads is exempt from GST
Corporate Law

Corporate Law
Denial of release of title deeds without any charge is unsustainable
Corporate Law

Corporate Law
Penalty clause for non-payment of entry tax leviable only if delay is caused without any reasonable clause
Corporate Law

Corporate Law
Provisional attachment order beyond the gamut of chargesheet unsustainable
Income Tax

Income Tax
Permissible possession to developer is not a transfer of property
Income Tax

Income Tax
Penalty u/s 271D/ 271E deleted on basis of reasonable cause
Income Tax

Income Tax
TDS deductible by co-operative banks on interest on time deposits only from 01.06.2015
Income Tax

Income Tax
Assessment orders passed u/s 153A quashed in absence of individual approval u/s 153D
Income Tax

Income Tax
Addition of income not accruing/ arising from business connection in India not sustainable
Income Tax

Income Tax
