Articles by this Author
Income Tax
Income Tax
Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Company Law
Company Law
CIRP proceedings simultaneously maintainable against principal debtor and corporate guarantor
Income Tax
Income Tax
Time limit for filing application u/s. 80G(5) doesn’t apply to trust which already started charitable activities before Provisional Registration
Custom Duty
Custom Duty
Witness statement recorded u/s. 108 irrelevant as procedure u/s. 138B not followed
Custom Duty
Custom Duty
Statement made u/s. 108 not relevant as procedure contemplated u/s. 138B not followed
Income Tax
Income Tax
FMV of flat received on surrender of tenancy right will be cost of acquisition
Income Tax
Income Tax
Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Custom Duty
Custom Duty
Statement u/s. 108 stands irrelevant as procedure contemplated u/s. 138B not followed
Income Tax
Income Tax
Revision u/s. 263 of Income Tax Act quashed as AO took plausible view
Corporate Law
Corporate Law
No Court inferior to Sessions Court shall try offence under Chapter IV of Drugs and Cosmetics Act
Corporate Law
Corporate Law
Possession without Occupancy Certificate cannot be forced upon homebuyers
Custom Duty
Custom Duty
Prior testimony not admissible u/s. 33 of Indian Evidence Act as unavailability of witness not proved
Income Tax
Income Tax
