Articles by this Author
Corporate Law
Corporate Law
Dismissal of revision petition for misrepresentation of financial facts in Tobacco business
Income Tax
Income Tax
Matter remanded back as CIT(E) rejected Trust’s Registration for limited review of objectives
Corporate Law
Corporate Law
No IBC Claim After Possession and Deed Execution by Unit Holders
Custom Duty
Custom Duty
Panchnama Isn’t a Seizure Memo; Officer Must Record Reasons
Income Tax
Income Tax
Review of non-taxability of interest from FDRs as exempt as part of Corpus Fund u/s 11(1)(d) was remanded back to AO
Income Tax
Income Tax
Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later
Goods and Services Tax
Goods and Services Tax
Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction
Income Tax
Income Tax
No additions could be made merely on basis of statement u/s 132(4) without incriminating evidence
Income Tax
Income Tax
No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years
Income Tax
Income Tax
No revision u/s 263 on the basis of “Borrowed Satisfaction”
Goods and Services Tax
Goods and Services Tax
Refund for unutilized ITC was not allowed except in specific circumstances u/s 54 of CGST
Corporate Law
Corporate Law
Admissibility of petition filed u/s 9 of IBC as there was no pre-existence of “dispute”
Income Tax
Income Tax
E-Invoicing Software Solutions provided to Indian Company was taxable as “Fee For Technical Services” (FTS) u/s 5 (2)
Goods and Services Tax
Goods and Services Tax
