Articles by this Author
Corporate Law
Corporate Law
Supreme Court laid down Principles for Joint Trial in Criminal Cases
Income Tax
Income Tax
No reassessment as notice was issued beyond the time limit calculated per the Rajeev Bansal Ruling
Income Tax
Income Tax
No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA
Income Tax
Income Tax
No notice should be issued under Section 148A(b) in absence of undeclared/unexplained income
Income Tax
Income Tax
Exemption u/s 11 and 12 could not be denied to Charitable Trust if Audit Report was filed by extended due date even if after the filing of ITR
Income Tax
Income Tax
Draft Assessment Order was not permissible u/s 144C(1) when TPO makes no variation
Goods and Services Tax
Goods and Services Tax
No order of retrospective GST Cancellation be passed unless specifically mentioned in SCN with reasons
Goods and Services Tax
Goods and Services Tax
Benefit of GST Amnesty Scheme could not validly operate with a prescribed retrospective cut-off date
Corporate Law
Corporate Law
Revenue could tax only if case fell within four corners of Statute, not on legislative intent or substance
Custom Duty
Custom Duty
Provisional release u/s 110A of seized object won’t extend time limit for issuing SCN in Pre-2018 Cases
Corporate Law
Corporate Law
Single Judge was not justified in dismissing CST & VAT Writs for alternative remedy once Division Bench remits decision on merits
Corporate Law
Corporate Law
No violation of Constitutional Rights if there was participation of person from one religion in festivals of another religion
Income Tax
Income Tax
Sale & Purchase through stock market transactions would not come under GAAR without proof of arrangement
Company Law
Company Law
