Articles by this Author
Income Tax

Income Tax
CIT(A) is bound to decide appeal on merits even in absence of assessee
Corporate Law

Corporate Law
Recourse under Bharatiya Nagarik Suraksha Sanhita directed for custody in gold smuggling matter
Goods and Services Tax

Goods and Services Tax
Delay of one day in filing of appeal under GST condoned as reason assigned was genuine
Goods and Services Tax

Goods and Services Tax
GST not leviable on ocean freight charges hence refund thereon cannot be denied on limitation
Income Tax

Income Tax
Disallowance of claim of expenditure cannot be basis for levy of penalty u/s. 270A: ITAT Jaipur
Custom Duty

Custom Duty
Order allowing withdrawal/cancellation of Ex. Bond Bill of Entry without referring provision is not sustainable
Company Law

Company Law
Order set aside as reasonable and sufficient opportunity as required u/r 37 of NCLT Rules not granted
Corporate Law

Corporate Law
Application u/s. 7 of IBC maintainable for any default subsequent to section 10A period
Income Tax

Income Tax
Accommodation entry addition upheld as shares purchased in off market mode
Corporate Law

Corporate Law
Interest admissible in case of refund under Direct Tax Vivad Se Vishwas Act
Income Tax

Income Tax
Consideration for use of computer software through EULAs/ distribution agreement is not royalty
Corporate Law

Corporate Law
Freezing of bank account unlawful as procedure prescribed u/s. 17(1-A) of PMLA not followed
Custom Duty

Custom Duty
Section 17(4) of Customs Act is not made for reopening or reviewing any issued final assessment order
Goods and Services Tax

Goods and Services Tax
