Articles by this Author
Income Tax
Income Tax
Assessment order passed, without timely service of notice u/s 143(2), is null & void
Income Tax
Income Tax
TNMM is most appropriate method for determining ALP for payment of license & management fees
Income Tax
Income Tax
Section 54F Exemption allowable even if new residential house is purchased in wife’s name
Income Tax
Income Tax
Cash deposited out of sale of agricultural land cannot be treated as unexplained
Income Tax
Income Tax
Section 271(1)(c) Penalty not leviable if No specific charge framed against assessee
Income Tax
Income Tax
Section 80IA deduction cannot be disallowed for non-filing of Form No. 10CCB within due date
Income Tax
Income Tax
Sale of software cannot be treated as royalty under India-Singapore DTAA
Income Tax
Income Tax
Loss on trading in derivatives can be set off against business income
Corporate Law
Corporate Law
States dues for tax has no preference over dues of other secured creditors
Income Tax
Income Tax
Initiation of reassessment, based on wrong assumption of facts, is bad in law
Income Tax
Income Tax
Availability of tangible material is pre-conditional for reopening of assessment
Income Tax
Income Tax
Fee for grant of software license, including software maintenance, consulting charges and training fees are not Royalty
Income Tax
Income Tax
Disallowance of interest on loan on Plant & Machinery and Capital WIP by capitalizing it is unsustainable
Income Tax
Income Tax
