Articles by this Author
Income Tax
Income Tax
Exemption u/s 54 Cannot Be Denied for Non-Compliance with 54(2)
Income Tax
Income Tax
It is Inappropriate for AO to Demand Evidence of Non-occurrence of an event
Income Tax
Income Tax
Section 271D Penalty for Technical Violation of Section 269SS not sustainable
Income Tax
Income Tax
Section 40A(3) Terms Not Absolute; Rule 6DD Circumstances Not Exhaustive
Income Tax
Income Tax
Show cause proceeding cannot be scuttled by filing a writ petition if it is not without jurisdiction
Income Tax
Income Tax
Interest income, cannot notionally be excluded while determining allowable of deduction of remuneration to partners
Income Tax
Income Tax
No Addition based on mere sworn statement if not corroborated by independent evidence
Income Tax
Income Tax
Meaning of ‘income chargeable to tax’ for time limit under 149(1)(b) for reopening
Income Tax
Income Tax
Penalty under 271D deleted in absence of satisfaction in Assessment Order
Income Tax
Income Tax
Assessment Order Without Mandatory Din Is Null and Void as It Is in Violation of CBDT Circular
Income Tax
Income Tax
Section 234E late fee is not always mandatory and can be waived
Income Tax
Income Tax
On-money received on sale of agricultural land, even when not declared, is also exempt & cannot be taxed
Income Tax
Income Tax
Use of vehicles by directors/employees cannot be treated as personal use by company
Income Tax
Income Tax
