Articles by this Author
Corporate Law
Corporate Law
SC held no quashing of NI Act section 138 cheque bounce case by HC u/s 482 of CrPC without consent of Complainant
Income Tax
Income Tax
Prima Facie Belief Required with Tangible Material Showing Income Escaped Assessment- Section 147/148
Goods and Services Tax
Goods and Services Tax
Commercial Tax Officer not obliged to Physically Verify E-Way Bills for Section 54 Refund Claim
Goods and Services Tax
Goods and Services Tax
Boro Plus Ayurvedic Cream is a medicated ointment under Entry 41, Schedule II, UPVAT Act
Goods and Services Tax
Goods and Services Tax
Appellate Authority cannot condone delay beyond 4 Months u/s 107 of CGST Act
Income Tax
Income Tax
No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP
Income Tax
Income Tax
Exemption u/s 10(23C)(iv) could not be rejected if net surplus was less than 20% of Total Receipts under second proviso to sec 2(15)
Corporate Law
Corporate Law
Delayed submission of Resolution Plan by one day delay should be condoned
Income Tax
Income Tax
Amount received as subscription charge reimbursements not to be considered as ‘FIS’ under India-US DTAA or u/s 9(1)(vii)
Income Tax
Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax
Income Tax
Property improvement Expenses disallowed in absence of sufficient evidence
Income Tax
Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
Income Tax
Income Tax
Amount paid by Donor as well as Holding Period of previous owner is required for purpose of computing capital gain in case of ‘Gift’
Income Tax
Income Tax
