Articles by this Author
Income Tax

Income Tax
Remedy available to home buyers in Consumer Protection & RERA Act in case of delayed possession
Custom Duty

Custom Duty
Post import services was not a condition of sale in case the service contract had been closed prior to placing of order
Goods and Services Tax

Goods and Services Tax
No denial of GST refund in case of tax payment of via electronic credit ledger
Corporate Law

Corporate Law
No place for Court to see whether the distribution made by testator was fair and equitable to all of his children
Income Tax

Income Tax
Subscriber fees for CRM will not be considered as Royalty in case subscribers don’t have physical access to equipment providing service
Income Tax

Income Tax
Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence
Income Tax

Income Tax
Addition of unexplained credits justified if assessee fails to explain credit appeared in books with necessary evidence
Income Tax

Income Tax
No reassessment on the basis of future contingencies resulting in escapement of income
Income Tax

Income Tax
No capital gains tax on sale of TDRs in absence of cost of acquisition
SEBI

SEBI
Quasi-judicial authority should disclose material relied upon at adjudication stage: SC
Service Tax

Service Tax
SC: No liberal approach to be adopted in interpreting service tax exemption notifications
Service Tax

Service Tax
Assessee entitled for refund of service tax paid under erroneous advice, subject to passing test of unjust enrichment
Corporate Law

Corporate Law
HC quashes NCLT Order accepting IBA Application as default was less than Rs.1 Crore
Corporate Law

Corporate Law
