Articles by this Author
DGFT

DGFT
SC held absolute confiscation of Peas And Pulses but re-export allowed subject to recovery of redemption fine
Service Tax

Service Tax
No service tax on security services provided by home guards department
Company Law

Company Law
DIN of director cannot be deactivated merely for section 164(2) disqualification
Income Tax

Income Tax
No disallowance u/s 36(1)(iii) as borrowed fund had direct nexus with utilization towards interest-bearing advances
Income Tax

Income Tax
Depreciation on forex loss pertained to non-depreciable asset acquired in India could be claimed as loss from income
Income Tax

Income Tax
Mandatory enquiry u/s 202 of Code even if accused resided beyond territorial jurisdiction of Trial Court
Income Tax

Income Tax
Reassessment Valid if AO had ‘reason to believe’ income chargeable to tax escaped assessment
Income Tax

Income Tax
Burden of proof that lease rent paid to trustees was beyond FMV lies on Revenue
Corporate Law

Corporate Law
CCI allowed investigation against Flipkart, Amazon for alleged Anti-Competitive agreements
Income Tax

Income Tax
Addition deleted in respect of TP Adjustment related to Specified Domestic Transactions
Income Tax

Income Tax
No criminal prosecution on same allegations if departmental proceedings ended in favour of accused
Income Tax

Income Tax
Addition for On-money only of income element & not of entire amount
Income Tax

Income Tax
ITAT restricts disallowances to 10% in absence of sufficient documentary evidences
Income Tax

Income Tax
