Articles by this Author
Income Tax
Income Tax
Unreasonably high expense needs to be establish by assessee: Matter remanded to verify additional evidence
Income Tax
Income Tax
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
Income tax returns and assessment particulars constitute personal information within 8(1)(j) of RTI
Company Law
Company Law
Application u/s. 59 of Companies Act rejected as issuance of share certificate not within its scope
Corporate Law
Corporate Law
Penalty for bid rigging upheld as cartelisation in tender established
Income Tax
Income Tax
Depreciation disallowed as creation of goodwill in intra-group merger was colourable transaction
Income Tax
Income Tax
Section 54B exemption granted as assessee proved nature of land as agricultural land
Income Tax
Income Tax
Retraction of voluntary disclosed income without giving evidence of coercion not permissible
Income Tax
Income Tax
TNMM wrongly rejected as most appropriate method for benchmarking guarantee fee as risk not undertaken
Goods and Services Tax
Goods and Services Tax
Pending proceeding U/s 130 of CGST Act doesn’t permit retention of goods without detention order
Corporate Law
Corporate Law
CoC is bound by finality of resolution plan and cannot modify post approval
Income Tax
Income Tax
Seismic survey services in connection with oil exploration is not in nature of FTS/Royalty
Custom Duty
Custom Duty
Penalty u/s. 114AA of Customs Act set aside in absence of corroborative evidence in fraudulent export syndicate
Company Law
Company Law
