Articles by this Author
Corporate Law
Corporate Law
Sale not held in manner required under SARFAESI Act is liable to be set aside
Corporate Law
Corporate Law
Pre-existing dispute cannot bar admission of application u/s. 7 of IBC
Goods and Services Tax
Goods and Services Tax
Section 74 Proceedings Invalid Without Fraud or Willful Misstatement: Allahabad HC
Goods and Services Tax
Goods and Services Tax
Section 54 of CGST Act doesn’t envisage refund of unutilized ITC for closure of business
Income Tax
Income Tax
Interest on housing loan includible in cost of acquisition u/s. 48 provided not claimed as deduction u/s. 24(b)
Income Tax
Income Tax
Revision proceedings u/s. 263 set aside as AO already made proper enquiry and examination
Custom Duty
Custom Duty
Import exemption cannot be denied when DGFT licence was valid at time of import but cancelled later
Goods and Services Tax
Goods and Services Tax
Late fee leviable for non-filing of GSTR-9 return even after expiry of three years from due date
Corporate Law
Corporate Law
CIRP application u/s. 7 of IBC against Fortune Spirit Limited admitted as debt and default proved
Excise Duty
Excise Duty
Rule 7 of Central Excise Rules and section 12B of Central Excise Act doesn’t apply in provisional assessment
Corporate Law
Corporate Law
Imposition of punishment of censure by Tribunal instead of disciplinary authority cannot be sustained
Corporate Law
Corporate Law
Section 173(5) Cr. P.C. cannot be invoked based on private complaint under Central Excise Act
Company Law
Company Law
Withdrawal of CIRP allowed based on unconditional consent accorded by sole Financial Creditor
Income Tax
Income Tax
