Articles by this Author
Income Tax
Income Tax
Assets purchased for showroom of dealer for promoting sale was capital expense
Income Tax
Income Tax
Reassessment valid as AO formed prima facie opinion for escapement of income
Income Tax
Income Tax
Interest free loan to corporate person to be classified as Financial Debt u/s 5(8) of IBC
Income Tax
Income Tax
Functionally different company cannot be included in List of Comparables
Income Tax
Income Tax
CBI to enquire validity of alleged Email sent by Income Tax Dept
Custom Duty
Custom Duty
No penalty for customs section 41 violation due to inadvertent omission/system error
Income Tax
Income Tax
No section 69B addition solely based on data retrieved from Pen-drive
Income Tax
Income Tax
No appeal against ITAT order to be entertained in absence of substantial question of law
Income Tax
Income Tax
No addition for mere under-invoicing of sales to sister concern
Corporate Law
Corporate Law
SC set aside provision of Tribunal Reforms Ordinance 2021 fixing term of members of Tribunal at 4 years
Custom Duty
Custom Duty
No penalty in absence of evidence for abetment for fraudulent export of goods
Company Law
Company Law
Statutory dues cannot be claimed if not exists in company’s approved RP for DHFL
Service Tax
Service Tax
HC cannot interfere when Settlement Commission remanded matter back to Adjudicating Authority
Income Tax
Income Tax
