Articles by this Author
Income Tax
Income Tax
Addition based on sole foreign source, without confronting the assessee, is unsustainable
Income Tax
Income Tax
Open terrace area not part of built-up area for section 80IB(10) deduction
Income Tax
Income Tax
CIT sanction without application of judicious mind is invalid- section 151
Income Tax
Income Tax
Mistake crept & corrected at initial stage cannot invalid the entire proceedings
Income Tax
Income Tax
IT Authorities are bound to carry on the proceedings in absence of any interim order
Income Tax
Income Tax
Undisclosed foreign bank account is an asset in terms of section 2(11) of Black Money Act
Income Tax
Income Tax
Existence of a DAPE is wholly tax neutral
Income Tax
Income Tax
Reopening quashed due to change in opinion as final order confirmed addition u/s 68 instead of alleged section 56
Corporate Law
Corporate Law
Application is acceptable once all conditions prescribed u/s 9(5)(i) of IBC are satisfied
Income Tax
Income Tax
Shipping bill serves as deemed IGST refund application
Income Tax
Income Tax
Education Cess is mandatory expenditure allowable as deduction u/s. 37
Income Tax
Income Tax
Expenditure incurred for earning income is deductible u/s 57(iii) despite no earning
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion of AO not sustainable
Income Tax
Income Tax
