Articles by this Author
Corporate Law

Corporate Law
No recovery of ‘listing fee’ dues as operational debt under IBC
Income Tax

Income Tax
HC allows Commuted value of lease rent for 90 years as revenue expenditure
Income Tax

Income Tax
Pension to wholetime Directors allowable as business deduction
Income Tax

Income Tax
Interest on income tax refund cannot be taxed if same gets wiped out subsequently during regular assessment
Income Tax

Income Tax
Severance pay received for loss of job was to be treated as capital receipt
Income Tax

Income Tax
No TDS on payment made to UK company for providing access to software to member firms
Corporate Law

Corporate Law
Signatures on documents taken by duress in executing the same was unacceptable: SC
Goods and Services Tax

Goods and Services Tax
Denial of bail to assessee as bogus ITC claimed without supply of any physical goods
Income Tax

Income Tax
No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)
Corporate Law

Corporate Law
Adjudicating Authority cannot compel a party to the proceedings before it to settle a dispute
Goods and Services Tax

Goods and Services Tax
Re-open online portal or accept manual filing of Form TRAN-1 -HC
Excise Duty

Excise Duty
Enhanced penalty on Customs House Agent for mis-declaration of goods justified
Excise Duty

Excise Duty
Cross-examination of witness could not be demanded before filing of reply to SCN & before commencing of adjudication.
Goods and Services Tax

Goods and Services Tax
