Articles by this Author
Excise Duty
Excise Duty
No proceedings u/s 11A of Central Excise Act in absence of any deliberate or willful suppression
Company Law
Company Law
Development Rights were covered under definition of “Property” u/s 3(27) of IBC
Company Law
Company Law
No withdrawal of approved resolution plan unless the breach of sec. 30(2) of IBC
Company Law
Company Law
Dissenting Financial Creditor was only entitled to Liquidation Value of Secured Interest u/s 30(2)(b) of IBC
Income Tax
Income Tax
No Reassessment Without Concrete Evidence on Loan Sources
Income Tax
Income Tax
Income from AOP/BOI Included in Taxable Income; Post-Tax Share Not Subject to Re-Taxation
Corporate Law
Corporate Law
No implication of right to property by having property tax assessment receipts
Corporate Law
Corporate Law
IBC prevails over TRAI Act hence penalty imposed by TRAI to be recovered as per scheme of IBC
Income Tax
Income Tax
No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)
Custom Duty
Custom Duty
No Customs Duty exemption on ELISA Kits used only for Food Testing
Corporate Law
Corporate Law
TAAI’s allegations of Anti-Competitive Practices against Dept of Expenditure was dismissed as same did not qualify as an “enterprise”
Company Law
Company Law
Corporate Debtor dissolution u/s 54 of IBC could be sought after complete Liquidation
Corporate Law
Corporate Law
SC laid down legal framework for withdrawal and settlement of claims in CIRP while adjudging Byju’s matters
Goods and Services Tax
Goods and Services Tax
