Articles by this Author
Service Tax
Service Tax
Service tax not applicable on permanent transfer of IP Rights
Income Tax
Income Tax
No tax on income from shipping of foreign vessels under India-Singapore Tax Treaty
Income Tax
Income Tax
No reopening if no failure of assessee to disclose fully & truly all material facts necessary for assessment
Income Tax
Income Tax
No TDS on commission paid to non-resident agent for effecting exports
Service Tax
Service Tax
SVLDR: Designated Committee cannot revisit the issue after determination
Income Tax
Income Tax
No TDS on discount/rebate allowed to dealers/distributors on sale of products
Income Tax
Income Tax
Income which did not accrue could not be taxed as business income
Income Tax
Income Tax
No revision u/s 263 merely on the basis of suspicions.
Income Tax
Income Tax
No applicability of proviso to section 2(15) if earning of surplus with no profit motive
Income Tax
Income Tax
Deduction u/s 54F cannot be denied if a person holding one more residential property in joint name
Income Tax
Income Tax
Disallowance of 10% expense justified in case of self made vouchers & non production of sub-contractors
Income Tax
Income Tax
10% disallowance of expenditure towards sub-contract for want of proper bills was justified
Corporate Law
Corporate Law
Employer can’t camouflage basic wages as part of allowance to avoid EPF deduction & contribution
Income Tax
Income Tax
