Articles by this Author
Income Tax

Income Tax
Section 115BBE cannot be applied without fixing addition under charging provisions
Corporate Law

Corporate Law
Operational debt doesn’t include interest unless payable in terms of any agreement
Custom Duty

Custom Duty
Case of mis-declaration wrongly observed as mis-classification by High Court
Income Tax

Income Tax
Late fee u/s. 234E set aside as first three quarters TDS return filed before 4th quarter due date
Company Law

Company Law
Section 95 application under IBC after expiry of three years is barred by limitation
Company Law

Company Law
NCLT Kolkata directs closure of CIRP since CIRP initiated with malicious intent to escape government dues
Corporate Law

Corporate Law
Additional time granted to vacate property considering monsoon season
Custom Duty

Custom Duty
Levy of penalty and no revocation of customs broker license justified for use of license by unauthorized person
Custom Duty

Custom Duty
Clear Float Glass is classifiable under CTH 7005 1090
Corporate Law

Corporate Law
Claim filed by EPFO subsequent to liquidation cannot be accepted
Company Law

Company Law
Admission of application u/s. 9 of IBC remanded back to examine existence of pre-existing dispute
Custom Duty

Custom Duty
DEPB scrips issued by DGFT cannot be held void by DRI: CESTAT Delhi
Service Tax

Service Tax
CESTAT Delhi Allows Refund Claim, Rejecting Classification-Based Objection
Company Law

Company Law
