Articles by this Author
Income Tax
Income Tax
Section 80P(4) not applies to primary agricultural credit societies not entitled for banking license
Income Tax
Income Tax
Non-availability of record is reasonable cause for failure to comply with notice u/s 142(1)
Income Tax
Income Tax
Fictitious cash sales to claim exemption under Section 80-IC not become genuine merely for acceptance by VAT Authorities
Income Tax
Income Tax
Transfer of land to developer via JDA not covered under wealth tax
Goods and Services Tax
Goods and Services Tax
Place of supply is location of service receiver when services are supplied to foreign telecom operators
Income Tax
Income Tax
Interest income to be taxed @10% as per India-Japan DTAA
Income Tax
Income Tax
Addition on estimated basis without rejection of books is unsustainable
Income Tax
Income Tax
Explanation of source of small loans from friends cannot be dismissed as unbelievable
Custom Duty
Custom Duty
Petition admitted which challenged issuance of two adjudication order against single notice
Income Tax
Income Tax
Sanction u/s 278B mandatory for prosecuting a person for offence u/s 276CC
Income Tax
Income Tax
Developer engaged in development of infrastructure facility eligible to claim deduction u/s 80IA(4)
Income Tax
Income Tax
Categorizing donation as anonymous is unsustainable when donor’s identity is established
Income Tax
Income Tax
Exercising revisionary power u/s 263 in casual arbitrary manner is unsustainable
Income Tax
Income Tax
