Articles by this Author
Income Tax

Income Tax
Retainer Fee to US Agent Allowed as Business Expense; No Disallowance Without Exempt Income
Income Tax

Income Tax
Disallowance u/s 40A(3) Remanded for Review Considering Bank Holiday, Agent Payment & Business Exigenc
Income Tax

Income Tax
Interest Income from employee loans was to be treated as Business Income not Income from Other Sources
Goods and Services Tax

Goods and Services Tax
Grant of bail in fraudulent ITC availment case due to Trial delay and assured payment
Income Tax

Income Tax
Tribunal Cannot Decide Merits After Ruling Appeal Not Maintainable: Bombay HC
Corporate Law

Corporate Law
Compassionate Appointments: Reserved for Genuine “Hand-to-Mouth” Cases – SC
Goods and Services Tax

Goods and Services Tax
Order of cancellation of GST registration was set aside and GST suspended till pending adjudication
Goods and Services Tax

Goods and Services Tax
ITC couldn’t be denied without specific reasons and clause reference u/s 17(5)
Income Tax

Income Tax
Excessive disallowance u/s 14A was restricted as AO failed to record dissatisfaction
Goods and Services Tax

Goods and Services Tax
GST Refund Limitation on Salary Forfeiture Starts from clarifying Circular Date: Gujarat HC
Goods and Services Tax

Goods and Services Tax
Interest leviable on Ineligible ITC Transitioned from Pre-GST Regime; Penalty u/s 74(1) Set Aside
Income Tax

Income Tax
No application of sec. 145(3) without identifying specific defects in Books
Income Tax

Income Tax
AO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe
Goods and Services Tax

Goods and Services Tax
