Articles by this Author
Corporate Law
Corporate Law
Sale agreement/ General power of Attorney/ Will transactions are not ‘transfers’ or ‘sales’.
Income Tax
Income Tax
Sales commission paid for enabling sale cannot be treated as FTS
Corporate Law
Corporate Law
Rule of contra proferentem protects insured from unfavourable interpretation of an ambiguous term
Income Tax
Income Tax
Unilateral cancellation of registered deed by donor is not valid
Income Tax
Income Tax
Reasonable view of AO cannot be displaced in revisionary proceedings by any untenable or debatable view
Income Tax
Income Tax
Writ not entertained by Gujarat HC as petitioner assessed to tax at Cuttack
Corporate Law
Corporate Law
Refund available for amount collected against unconstitutional levy
Custom Duty
Custom Duty
Absolute confiscation not permissible for gold jewellery carried by an eligible passenger
Income Tax
Income Tax
Amount received for ‘support services’ cannot be taxed as ‘Fees for Included Services’
Corporate Law
Corporate Law
Suppression of community, for availing employment related benefit, is bad in law
Income Tax
Income Tax
Addition, based on uncorroborated entries, without appropriate evidence is unsustainable
Income Tax
Income Tax
TDS not deductible on Payment to foreign insurer not having PE in India
Corporate Law
Corporate Law
Court cannot interfere on question of construction of contract which is reasonably interpreted by Arbitral Tribunal.
Corporate Law
Corporate Law
