Articles by this Author
Income Tax
Income Tax
Time limit of six years is reasonable for passing order u/s. 201 of Income Tax Act
Income Tax
Income Tax
Disallowance on basis that ESOP expenses is contingent in nature cannot be sustained
Custom Duty
Custom Duty
Penalty u/s. 117 of Customs Act imposed on courier agency for lack of due diligence
Corporate Law
Corporate Law
Demand notice under Proviso (b) to section 138 of NI Act invalid as amount in notice different from cheque amount
Corporate Law
Corporate Law
Application u/s. 30(6) of IBC not admitted as it directly contravened section 30(2)
Corporate Law
Corporate Law
Demand by EPFO based on inspection report made after initiation of moratorium cannot be enforced
Custom Duty
Custom Duty
Only DGFT empowered to cancel or suspend MEIS certificate
Income Tax
Income Tax
Deletion of addition u/s. 69A by CIT(A) is contrary to material on record: AO directed to reconsider
Income Tax
Income Tax
Imposition of penalty u/s. 271(1)(c) requires verification of additional evidence hence matter remanded
Custom Duty
Custom Duty
Levy of export duty on goods supplied from DTA to SEZ not justifiable: Supreme Court
Corporate Law
Corporate Law
CIRP by Aditya Birla Finance Ltd. u/s. 7 of IBC against Priya Food Products Ltd. admitted
Goods and Services Tax
Goods and Services Tax
Retrospective cancellation of GST registration for non-filing of return for some period not lawful
Custom Duty
Custom Duty
Seizure memo without containing ‘reason to believe’ is invalid
Corporate Law
Corporate Law
