Articles by this Author
Income Tax

Income Tax
Independent enquiry u/s. 23(1)(a) can be made by AO to determine annual value u/s. 22
Custom Duty

Custom Duty
SCN issued by DRI officer in drawback matter is jurisdictionally valid
Goods and Services Tax

Goods and Services Tax
Delay of one day in filing GST appeal condoned as reason found to be genuine
Income Tax

Income Tax
Delay in filing From 67 is only procedural lapse: Madras HC
Income Tax

Income Tax
Bogus purchases addition directed due to non-response to notices u/s. 133(6) and summons u/s. 131
Income Tax

Income Tax
Section 43CA doesn’t apply when market value is more than agreed value as on date of booking
Income Tax

Income Tax
Book profits u/s. 115JB not to be increased by adding disallowance u/s. 14A
Income Tax

Income Tax
De novo adjudication granted in matter of taxability of industrial promotion subsidy
Goods and Services Tax

Goods and Services Tax
Delay in filing appeal condoned as caused due to rejection of rectification application u/s. 161 of TNGST Act
Custom Duty

Custom Duty
Order revoking Customs Broker License quashed as time limit under regulation 17 not adhered
Income Tax

Income Tax
Cost imposed on assessee for non-cooperation and matter restored back
Income Tax

Income Tax
Passing of assessment order without DIN is invalid: ITAT Hyderabad
Company Law

Company Law
Application u/s. 7 of IBC admitted as default proved: NCLT Ahmedabad
Income Tax

Income Tax
