Articles by this Author
Custom Duty

Custom Duty
Goods infringing IPR are prohibited goods and liable for confiscation
Income Tax

Income Tax
Mere disclosure of bogus transaction not sufficient, reopening of assessment sustainable
Corporate Law

Corporate Law
S. 138 | N.I. Act | Fine should adequately compensate the complainant
Goods and Services Tax

Goods and Services Tax
State Govt cannot deny genuine claim to purchase HSD oil at a concessional rate
Corporate Law

Corporate Law
Section 48 of Arbitration Act not permits review on merits of dispute
Corporate Law

Corporate Law
Section 12 of IBC- Resolution process should complete within specified time limit – SC
Custom Duty

Custom Duty
HC allows re-export of prohibited imported goods
Custom Duty

Custom Duty
Penalty u/s 114AA not imposable for genuine mistake of issuing wrong invoice for filing BOE
Income Tax

Income Tax
Adjudication of correctness of CA’s report by Disciplinary committee of ICAI, no need once the report passed judicial scrutiny
Goods and Services Tax

Goods and Services Tax
Bail granted in fictitious entity investigation as petitioner was in custody for more than a year
Income Tax

Income Tax
Disallowance of expenditure sustainable when assessee unable to prove non-applicability of provisions of section 40(a)(ia)
Income Tax

Income Tax
Penalty not leviable when serious financial constraint prohibited assessee from discharging self-assessment tax
Income Tax

Income Tax
Statement u/s 132(4) is not an incriminating material, Addition unsustainable
Income Tax

Income Tax
