Articles by this Author
Income Tax
Income Tax
Addition on cash sales accepted as revenue receipts as unexplained cash deposits unsustainable
Income Tax
Income Tax
Gratuity exemption u/s 10(10) available to employee holding civil post under a state
Goods and Services Tax
Goods and Services Tax
Proceedings concluded due to no tax dues and zero tax effect
Income Tax
Income Tax
Limitation period of provisional attachment not extended based on SC order post pandemic
Goods and Services Tax
Goods and Services Tax
Time limits, based on circumstance, can be compelling guidelines or mandatory prescription
Income Tax
Income Tax
Set off of brought forward business loss & unabsorbed depreciation not available to ingenuine demerger
Custom Duty
Custom Duty
Revenue needs proper evidence to reject classification done by assessee
Income Tax
Income Tax
Addition of unsecured loan sustained as genuineness of transaction not established
Income Tax
Income Tax
Order, prejudicial to the interest of revenue, set aside invoking jurisdiction u/s 263
Income Tax
Income Tax
Penalty u/s 271(1)(c) unsustainable on suo moto reversal of excess depreciation
Income Tax
Income Tax
Trademark registration expenditure is revenue expenditure
Custom Duty
Custom Duty
Re-determination of value, without any case of mis-declaration & undervaluation, not maintainable
Income Tax
Income Tax
Initiation of reassessment proceedings, without notice u/s 148, is bad in law
Corporate Law
Corporate Law
