Articles by this Author
Income Tax

Income Tax
Execution of Joint Development Agreement doesn’t constitute transfer of capital asset
Income Tax

Income Tax
Order passed by AO in old PAN cannot be survived if transactions already reported in new PAN
Income Tax

Income Tax
Income from production of hybrid seeds under supervision of company is exempt u/s. 10(1)
Income Tax

Income Tax
Addition towards bogus LTCG merely based on presumption without corroborative evidence cannot be sustained
Income Tax

Income Tax
Disallowance to be made u/s. 37 and not u/s. 69C when genuineness of expense doubted
Income Tax

Income Tax
Addition u/s. 68 upheld as money trail establishes circulation of unaccounted funds through shell company
Corporate Law

Corporate Law
CIRP application u/s. 7 of IBC by security trustee after valid authorisation is duly admissible
Excise Duty

Excise Duty
Sugar invert syrup is not leviable to excise duty since department failed to prove its marketability
Income Tax

Income Tax
Seized amount being proceeds of crime cannot be recovered by income tax department prior to conclusion of PMLA trial
Income Tax

Income Tax
Brought forward additional depreciation of preceding year not to be set off against opening WDV
Corporate Law

Corporate Law
Correction of Basic Tax Register on re-survey conducted prior to enactment of Act 28 of 2008 are valid
Corporate Law

Corporate Law
Bail application in illegal mining case allowed as twin conditions u/s. 45 of PMLA Act satisfied
Goods and Services Tax

Goods and Services Tax
GST notice and order cancelling GST registration without stating specific reasons is quashed
Excise Duty

Excise Duty
