Articles by this Author
Income Tax
Income Tax
No reassessment if AO fails to bring new material on record
Income Tax
Income Tax
AMP Expenses not qualifies as ‘international transaction’ under Section 92B
Income Tax
Income Tax
No addition against wife merely based on statement of husband
Custom Duty
Custom Duty
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
Income Tax
Income Tax
CIT by exercising revisional jurisdiction cannot expand AO’s limited scrutiny
Excise Duty
Excise Duty
No demand in terms of rule 6(3)(i) of Cenvat Credit Rules if exercised option under rule 6(3)(ii)
Income Tax
Income Tax
Reassessment invalid if section 143(2) notice was issued on very same day of filing ITR
Corporate Law
Corporate Law
SC: UPPTCL acted in excess of power to realize labour cess under Cess Act by withholding dues
Corporate Law
Corporate Law
No proceedings could be initiated to recover claims not part of approved resolution plan
Income Tax
Income Tax
No Tax on Interest Income inextricably linked with setting up of power plant
Income Tax
Income Tax
ITAT allows section 11 exemption based on rule of consistency
Income Tax
Income Tax
Material collected behind the back of assessee, AO must provide opportunity of cross-examination
Income Tax
Income Tax
No deduction u/s 80IA(4) granted in first year could be denied in subsequent Years unless there was change in original terms and conditions
Income Tax
Income Tax
