Articles by this Author
Custom Duty

Custom Duty
Section 114AA Penalty Quashed Due to Lack of Evidence Challenging Assessment Orders
Goods and Services Tax

Goods and Services Tax
No blocking of ITC in Electronic Credit Ledger if sufficient balance was not available
Income Tax

Income Tax
SC held broken period interest on securities should be allowed as revenue expense
Income Tax

Income Tax
Issue of Section 80IA(4) Deduction for Sub-Contracted Project Profits Restored to AO
Income Tax

Income Tax
No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
Income Tax

Income Tax
No section 68 addition on account of unaccounted cash receipts without corroborative evidences
Income Tax

Income Tax
Deduction u/s 80P was allowable on interest and dividend income earned from Cooperative Banks
Income Tax

Income Tax
No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions
Income Tax

Income Tax
No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
Goods and Services Tax

Goods and Services Tax
Cost of fuel borne by service recipient could not be subjected to GST for GTA service
Income Tax

Income Tax
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Corporate Law

Corporate Law
If workmen engaged through multiple contractors, contract labour would be employees of principal employer for purpose of gratuity
Income Tax

Income Tax
Proportionate computation of capital gains related to stock-in-trade sold during relevant year on conversion of capital asset into stock-in-trade
Income Tax

Income Tax
