Articles by this Author
Income Tax

Income Tax
Disallowance of Dividend Income was deleted as sec. 44 overrides sec.14A in computation of income for Insurance Companies
Corporate Law

Corporate Law
Non-payment of outstanding salary or performance bonus by Company did not amount to criminal breach of trust
Income Tax

Income Tax
Delay in allotment of shares could not be the basis to treat investment in share application money as Loan in hands of Overseas AE
Income Tax

Income Tax
Unsold flats held as stock-in-trade should be treated as business stock and not Income from House Property
Income Tax

Income Tax
Non-disposal of application for registration u/s 12AA within six months didn’t result in “Deemed Registration”
Income Tax

Income Tax
60% depreciation was allowable on printers and routers as same formed part of an Integrated System with Computers
Income Tax

Income Tax
No TDS liability u/s 195 on sales commission paid to overseas subsidiary for non-technical services as same was not ‘FTS’
Company Law

Company Law
No tax claims should be accepted by RP after lapse of extended period of 90 days of Insolvency commencement date
Goods and Services Tax

Goods and Services Tax
HC held mere mentioning of wrong VAT provision did not invalidate order in case Authority had proper Jurisdiction
Corporate Law

Corporate Law
Ex-Central Bank Chairman was discharged in case of credit misuse of amounting to Rs. 436.74 crores
Income Tax

Income Tax
‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”
Goods and Services Tax

Goods and Services Tax
Jharkhand HC Grants Bail in ₹54 Crore Fake ITC GST Case Due to Lack of Evidence
Income Tax

Income Tax
Section 148A(B) Notice against dissolved firm was not valid: Gujarat HC
Income Tax

Income Tax
