Articles by this Author
Income Tax
Income Tax
Disallowance of 20% on expenditure payments was justified based on lack of proof and documentation for sub-contractor payments
Goods and Services Tax
Goods and Services Tax
GST demand order was set aside as personal hearing was not granted after registration cancellation
Corporate Law
Corporate Law
Lawyer’s Office in Residential Basement Not a Commercial Activity under NDMC Act: Delhi HC
Income Tax
Income Tax
Tax on rental income of vacant flat was limited to Municipal Value
Income Tax
Income Tax
Limitation under rule 68B did not apply to RDDB act proceedings
Income Tax
Income Tax
Reopening Beyond Four Years Invalid as Non-Filing of Form 3CL Not Material Non-Disclosure
Goods and Services Tax
Goods and Services Tax
No ITC on compensation cess for electricity supplied to employee township
Custom Duty
Custom Duty
Mens Rea was not a precondition for imposing penalty u/s 117 of Customs Act
Income Tax
Income Tax
Notional Foreign Exchange Gain from year-end revaluation of a loan on capital account was not taxable income
Income Tax
Income Tax
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Income Tax
Income Tax
No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources
Income Tax
Income Tax
No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction
Goods and Services Tax
Goods and Services Tax
HC upheld GST Show Cause Notices based on intelligence-based enforcement actions
Custom Duty
Custom Duty
