Articles by this Author
Income Tax

Income Tax
Payment to non-resident, towards charter hire of tugs and barges, in execution of contract is assessable u/s 44BB
Goods and Services Tax

Goods and Services Tax
Commercial Tax office hubs of corruption- HC upheld Corruption charges against Officer
Income Tax

Income Tax
LTCG exemption allowed in absence of any link between assessee’s transaction & investigation carried out by DIT
Custom Duty

Custom Duty
DRI doesn’t have jurisdiction to issue SCN under Custom Act
Custom Duty

Custom Duty
Redemption fine is payable only when importer consciously suppresses facts or misrepresents
Income Tax

Income Tax
Denial of carry forward of business loss for non-completion of statutory audit is unjustified
Corporate Law

Corporate Law
Notaries Act, 1952 needs major reform because of continuous mischievous in documents notarized
Corporate Law

Corporate Law
Mens rea actus reus not an essential element for imposing penalty for breach of civil obligations & liabilities: SC
Corporate Law

Corporate Law
S. 138 NI Act- Complain filed through authorized representative is legal
Income Tax

Income Tax
Meaning of ‘education’ u/s 2(15) cannot be restricted to only formal school or college
Fema / RBI

Fema / RBI
Increasing the quantified OTS amount, without justifying the same, is against the doctrine of Legitimate Expectation
Income Tax

Income Tax
Subsidy income derived from business of industrial undertaking eligible for section 80IB deduction
Income Tax

Income Tax
Invocation of section 13(2)(b) in absence of sufficient inquiry is unsustainable in law
Goods and Services Tax

Goods and Services Tax
