Articles by this Author
Income Tax
Income Tax
Section 271(1)(c) Penalty not sustainable on mere estimated additions
Income Tax
Income Tax
ALP determinable for international transaction of Corporate Guarantee
Income Tax
Income Tax
Section 56(2)(viii)(c)(ii) not applies to money/ property received from close relatives
Income Tax
Income Tax
Customized research advisory service not taxable as Royalty if no transfer of any copyright
Income Tax
Income Tax
Reopening u/s 148 permissible in case of receipt of huge cash deposit vis-à-vis non-filing of ROI
Corporate Law
Corporate Law
Power of court u/s 48 invokable in case of factional feud within a community
Custom Duty
Custom Duty
Substantial evidence needed to prove allegation of non-re-warehousing of goods
Goods and Services Tax
Goods and Services Tax
Benefit of tax exemption under BIFR cannot be an unending bonanza: SC
Income Tax
Income Tax
Penny stock: Addition not sustainable, in absence of adverse finding against Assessee
Income Tax
Income Tax
Section 148 Notice issued after expiry of 4 years, based on Addl. CITs approval, is unsustainable
Excise Duty
Excise Duty
Allegation of clandestine removal not sustainable merely for high consumption of electricity
Income Tax
Income Tax
No capital gain on land specified as agricultural land in revenue records
Corporate Law
Corporate Law
Remanding matter to Trial Court lawful as issue of limitation raised for the first time before Appellate Court
Income Tax
Income Tax
