Articles by this Author
Income Tax
Income Tax
No Addition u/s 56(2)(viib) as Rule 11UA Permits 10% Tolerance on Issue Price vs FMV
Income Tax
Income Tax
Assessee’s Right to File Petitions Before Principal Seat After Revisionary Order Merger
Corporate Law
Corporate Law
No claim could be entertained by Resolution Professional arising after commencement of CIRP
Income Tax
Income Tax
Disallowance u/s 14A was computed @ 0.5% of exempt income earned based on Rule 8D(2)(iii)
Income Tax
Income Tax
No LTCL from off market sale could be offset against capital gains if it was a colourable device to evade tax
Income Tax
Income Tax
No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Income Tax
Income Tax
Revision u/s 263 could be invoked if Order was erroneous and prejudicial to interest of Revenue
Goods and Services Tax
Goods and Services Tax
Gujarat HC quashes GST demand Order on supply of Cotton Seed Oil Cakes
Goods and Services Tax
Goods and Services Tax
Interest on non-renewal of ₹2.22 Cr FDs should be recovered from Officers’ Salary: Bombay HC
Income Tax
Income Tax
No addition of unexplained jewellery as CBDT Instruction 1916 allows Jewellery Holding for other Family Members
Custom Duty
Custom Duty
Classification of “Motor Controllers” should be under CTH 8503 0090 as “Parts of Electric Motors” for Import Valuation
Custom Duty
Custom Duty
No import of vehicle in CKD form if essential components were sourced locally
Goods and Services Tax
Goods and Services Tax
CGST Dept Can’t Institute Legal Proceedings on NCLT Liquidated Corporate Debtor’s Property: HP HC
Income Tax
Income Tax
