Articles by this Author
Income Tax
Income Tax
No TDS u/s 194H as amount retained by e-commerce platforms were service fees and not commissions
Income Tax
Income Tax
Exemption u/s 10A was allowable as RBI given ex-post facto approval for export proceeds realization
Income Tax
Income Tax
No denial of deduction u/s 80IA(4) for delayed filing of Form 10CCB Audit Report
Income Tax
Income Tax
No taxability on Lease Premiums and Rent collected as custodian of State Government
Company Law
Company Law
Insolvency Application was maintainable against Personal Guarantor u/s 60(1) even if there was absence of pending CIRP against CD
Income Tax
Income Tax
Requirement to explain ‘source of source’ was restricted to Share Capital and couldn’t be extended to unsecured Loans
Corporate Law
Corporate Law
Application for ordering liquidation of Go Airlines (India) Limited allowed
Income Tax
Income Tax
No addition u/s 68 for long-term capital gain on sale of shares as independent investigation was not conducted by AO
Corporate Law
Corporate Law
Adjudicating Authority should recall u/s 11 in case orders were obtained through Fraud
Corporate Law
Corporate Law
Penalty was leviable on Meta and ban was stayed on WhatsApp’s Data-Sharing Policy
Income Tax
Income Tax
No addition of undervaluation of Closing Stock when AO failed to reject books of accounts
Goods and Services Tax
Goods and Services Tax
Penalties u/s 129 of CGST Act should not be imposed to penalize minor breaches
Income Tax
Income Tax
Deduction u/s 43B allowable on taxes paid under protest & settlement of tax disputes
Excise Duty
Excise Duty
