Articles by this Author
Income Tax

Income Tax
Mistake of not filing Form 67 is rectifiable: Writ disposed as alternate remedy available
Corporate Law

Corporate Law
Restarting entire process from stage of Information Memorandum not justified as CIRP period already ended
Corporate Law

Corporate Law
Power-of-attorney holder who signs sale deed would become executant or not: Matter referred to larger bench
Income Tax

Income Tax
Exemption u/s. 13A denied to Indian National Congress as return not filed within prescribed due date
Income Tax

Income Tax
Exemption u/s. 54(1) admissible even when sale proceeds used for purchase of multiple residential house
Corporate Law

Corporate Law
IBC: Application u/s. 7 treated as deemed to be withdrawn by virtue of third proviso of section 7
Corporate Law

Corporate Law
Attachment order under PMLA upheld as burden of proof u/s. 24 of PMLA not discharged
Goods and Services Tax

Goods and Services Tax
Non-provision of minimum time to reply against GST MOV-07 notice is breach of principles of natural justice
Goods and Services Tax

Goods and Services Tax
Section 75(5) of CGST Act doesn’t mandate providing mandatory three adjournments
Income Tax

Income Tax
Addition u/s. 68 towards unexplained cash credit not justified as cash sales already accepted as genuine
Company Law

Company Law
‘Going concern sale’ should have same interpretation u/s. 53 of IBC and under regulation 32
Income Tax

Income Tax
Extrapolation of wages restricted to evidences found during survey: ITAT Chandigarh
Corporate Law

Corporate Law
Proceedings under PMLA upheld as money recovered constitutes ‘proceeds of crime’ unless disproved at trial
Corporate Law

Corporate Law
