Articles by this Author
Income Tax

Income Tax
Compensation for 10-Year Business Inactivity Is Capital Receipt
Custom Duty

Custom Duty
Customs Duty Demand for Undervalued Plastic Granules Quashed
Goods and Services Tax

Goods and Services Tax
Madras HC Quashes GST Registration Cancellation for failure to inform Taxpayer
Corporate Law

Corporate Law
Section 302 IPC Offence Set Aside Due to Lack of Material for Common Object & Intention
Income Tax

Income Tax
Club Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure
Income Tax

Income Tax
Deduction Denied for Unexplained Provision of Freight Expenditure & Labour Charges in Closing Stock
Excise Duty

Excise Duty
Common Partner in Partnership & Proprietorship Concern not Relative under Companies Act
Corporate Law

Corporate Law
Travel Permit Denied Due to ₹115 Crore Money Laundering Arrest under PMLA Act
Income Tax

Income Tax
No addition on the basis of loose papers in absence of corroborative material
Income Tax

Income Tax
No addition on account of royalty in absence of technical knowledge, skill in terms of Article 12(4)(b) of India-Singapore DTAA
Income Tax

Income Tax
No addition u/s 41 for opening balance of trade payables in absence of verification of parties
Income Tax

Income Tax
No addition on account of Royalty Income received by UK Telecom Company from Indian Telecom Company for rendering roaming services to customers abroad
Income Tax

Income Tax
No addition u/s 2(14)(iii) as land sold was agricultural land & didn’t qualify as ‘Capital Asset’
Income Tax

Income Tax
