Articles by this Author
Goods and Services Tax
Goods and Services Tax
Cancellation of registration, as returns not filed, directed to file all pending returns
Income Tax
Income Tax
Bogus purchase, addition limited to GP Rate
Custom Duty
Custom Duty
Penalty u/s 114AA levied for misdeclaration of value of imported goods
Custom Duty
Custom Duty
Crushing and screening iron ore classified as iron ore fines, exempt from CVD
Income Tax
Income Tax
Addition based only on loose paper is unsustainable
Income Tax
Income Tax
Income accrues only when services are rendered
Income Tax
Income Tax
Addition u/s 40A(3) unsustainable in absence of incriminating material
Corporate Law
Corporate Law
Inappropriate act/ omission by CoC cannot be accepted
Income Tax
Income Tax
CSR expenditure towards education is allowable deduction u/s 37
Income Tax
Income Tax
Non-filing of return vis-à-vis cash deposit found in AIR, notice u/s 148 sustainable
Income Tax
Income Tax
Cash expenditure, exceeding threshold limit u/s section 40A(3), disallowed
Income Tax
Income Tax
Repayment of debt, incurred by trust, for construction of building is application of income
Income Tax
Income Tax
Deduction available u/s 10B towards profits of eligible units without setting off of b/f unabsorbed depreciation/ business loss
Income Tax
Income Tax
