Articles by this Author
Income Tax
Income Tax
TCS liability against mining officer was valid as compounding fees from Illegal Mining was treated as ‘Transfer of Rights’
Income Tax
Income Tax
Search Assessments u/s 153A was quashed as mechanical and composite approval u/s 153D amounted to non-compliance
Corporate Law
Corporate Law
No recall to dismissal order as alleged bias by Technical Member not proven
Company Law
Company Law
No advantage to RP on failure to claim CoC resolution with 66% voting on his replacement
Corporate Law
Corporate Law
Revisional Powers U/S 56 KVAT Act Are Limited, Clarificatory Orders Have Only Prospective Effect: Kerala High Court
Income Tax
Income Tax
ITAT Upholds Large Interest Expense Deduction of Rs. 204 Cr for Real Estate Projects
Income Tax
Income Tax
No revision of Voluntarily filed returns was possible through additional evidence under rule 29 of ITAT Rules
Goods and Services Tax
Goods and Services Tax
Voluntary Admission of turnover suppression held strong evidentiary value, couldn’t be retracted without credible evidence
Corporate Law
Corporate Law
HC allowed delay of 255 days in claim by EPFO as Provident Fund dues were excluded from liquidation estate of a company
Custom Duty
Custom Duty
License fee paid for the right to use software couldn’t be included in the customs valuation of imported CDs
Income Tax
Income Tax
Tribunal upheld deletion of disallowance u/s 80-IA on amalgamated units and capped sec. 14A disallowance at actual exempt income
Custom Duty
Custom Duty
Classification of Roasted Areca Nuts as roasted not dried as drying and roasting were ‘Diametrically Different’ Processes
Corporate Law
Corporate Law
Repeated non-appearance by a commercial litigant amounted to gross negligence, disentitling relief under Rule 48
Custom Duty
Custom Duty
