Articles by this Author
Corporate Law

Corporate Law
Limitation Act, 1963 applicable to arbitration proceedings U/s. 18(3) of MSMED Act, 2006
Income Tax

Income Tax
Standby Maintenance Charges cannot be assessed as Fees for Technical Services but as Business Income
Corporate Law

Corporate Law
No grant of pre-emptory injunction to Sushant’s father for violation of right to privacy
Income Tax

Income Tax
Alternative claim of section 10A exemption allowed on export of software & IT-enabled service
Corporate Law

Corporate Law
Statutory dues against corporate debtor could be recovered only under IBC and not from action purchasers
Excise Duty

Excise Duty
Reviving of case after 18 years of issuance of SCN unjustified
Income Tax

Income Tax
Bogus purchases Addition justified if based on evidences instead of sworn statements
Custom Duty

Custom Duty
No penalty on confiscated gold jewellery from transit passenger not required to pass through customs barriers
Income Tax

Income Tax
Reopening of assessment justified on valid section 151 sanctions & prima facie view of Income escapement
Finance

Finance
Provisional attachment order was not a final order & subjected to judicial review
Income Tax

Income Tax
No section 263 revision by PCIT based on borrowed satisfaction
Income Tax

Income Tax
No TDS on commission to Agents outside India if such agent pays income after deduction of commission
Income Tax

Income Tax
ALP determinable on combined accounts approach in case of failure to separate common costs
Income Tax

Income Tax
