Articles by this Author
Goods and Services Tax

Goods and Services Tax
Provisional release of goods if assessee demonstrated inclusion of transaction in GSTR-1 Return
Income Tax

Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax

Income Tax
Mistake apparent pertaining to carry forward and set off of unabsorbed depreciation and business losses could be revised by filing Form 3 under VSV scheme
Income Tax

Income Tax
No addition u/s 153C based on third party statements without having corroborating evidence
Corporate Law

Corporate Law
ED Arrest Legal Under Section 19 of PMLA Act: Officer Followed Protocol
Income Tax

Income Tax
Deduction u/s 80P(2)(a)(i) was allowable on interest income from surplus funds in Bank Deposits
Income Tax

Income Tax
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Income Tax

Income Tax
Revision order was remanded back for re-examination of assessee’s qualification as venture capital u/s. 56(2)(viib)
Corporate Law

Corporate Law
Electricity Dept Can’t Withdraw State Industrial Policy Benefits Based on Audit Objection
Income Tax

Income Tax
HC Remands Case to ITAT on Exchange Rate Loss for Assets Acquired in India Under Sections 43A & 37(1)
Income Tax

Income Tax
Assessment Order was barred by limitation u/s 153 if digital signature by NFAC was delayed beyond statutory deadline
Custom Duty

Custom Duty
Confiscation of 3 out of 10 alleged Foreign-Origin Gold Bars was set aside on failure to prove defacement
Income Tax

Income Tax
Court cannot exercise Extraordinary Jurisdiction When Statutory Remedy Exists: Bombay HC
Corporate Law

Corporate Law
