Articles by this Author
Income Tax

Income Tax
Period of limitation u/s 153 is applicable in remand matters
Corporate Law

Corporate Law
Arbitration agreement enforceable by/ against the heirs of deceased
Income Tax

Income Tax
Adjustment in transfer price on sole criteria of extraordinary profit unjustified
Corporate Law

Corporate Law
Interference u/s 34 unjustified as arbitral award doesn’t contradict public policy
Service Tax

Service Tax
Branch in any other country, treated as ‘separate person’, Service tax not payable in India
Income Tax

Income Tax
Disallowance u/s 36(1)(va) deleted in absence of adequate intimation
Income Tax

Income Tax
Addition based on DVO report without rejecting books of account is bad in law
Income Tax

Income Tax
Addition u/s 68 based on impounded document, supported with entries, tenable
Income Tax

Income Tax
Order of CIT(A) directing AO to levy penalty u/s 271AAA unjustified
Income Tax

Income Tax
Carry forward of capital loss, claimed via return filed u/s 153A, is unsustainable
Custom Duty

Custom Duty
Clandestine removal charge, on incomplete/ inconsistent record, unsustainable
Goods and Services Tax

Goods and Services Tax
TVAT Act: Regular assessment for composition scheme dealer is untenable in law
Income Tax

Income Tax
Amount paid in excess of tangible asset value is goodwill which is eligible for depreciation
Custom Duty

Custom Duty
