Articles by this Author
Company Law
Company Law
Amendment application in company law not allowable as order doesn’t record any reasoning
Income Tax
Income Tax
Nothing indicated knowingly participation in sham transaction: Reopening quashed
Income Tax
Income Tax
Form 3CL for weighted deduction u/s. 35(2AB) not mandatory for period prior to AY 2016-17
Corporate Law
Corporate Law
Violation of principles of natural justice and erroneous order cannot be reason to bypass alternative remedy
Company Law
Company Law
Spectrum allocated to Telecom Service Providers cannot be subjected to proceedings under IBC
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
Goods and Services Tax
Goods and Services Tax
Summons u/s. 70 of CGST issued for inquiry do not constitute illegal detention
Custom Duty
Custom Duty
Areca nuts treated as prohibited as imported below Minimum Import Price: Absolute confiscation justified
Goods and Services Tax
Goods and Services Tax
Refund of GST paid erroneously cannot be denied solely on ground of limitation
Fema / RBI
Fema / RBI
Non-tribal individual using tribal employee to purchase land is violative of Chhattisgarh Land Revenue Code
Service Tax
Service Tax
Demand of service tax under RCM merely based on balance sheet figures cannot be sustained
Goods and Services Tax
Goods and Services Tax
Refund rejection not sustained as service amounts to intermediary not proved by department
Income Tax
Income Tax
