Articles by this Author
Custom Duty

Custom Duty
Clearance of Pigeon Peas was allowed as there was valid registration of Advance Payment Certificate
Income Tax

Income Tax
Search proceedings valid if jurisdictional facts exist for assumption of section 153A & 153C jurisdiction
Corporate Law

Corporate Law
Section 230 of Companies Act not to be pursued at liquidation stage under IBC
Corporate Law

Corporate Law
Not to use Power of CrPC Section 482 to undermine statutory dictate U/s. 14 & 17 of IBC: SC
Income Tax

Income Tax
Reassessment initiation solely based on report of Investigation Wing liable to be quashed
Excise Duty

Excise Duty
Cenvat Credit cannot be denied for demand Under Section 11A
Goods and Services Tax

Goods and Services Tax
Anticipatory Bail granted to person accused of non-payment of GST & non-filing of returns
Income Tax

Income Tax
No addition for TP adjustment related to Specified Domestic Transactions
Income Tax

Income Tax
No excise duty Liability on mere Purchase of Land instead of entire business
Company Law

Company Law
TDS not applicable on payment of lease financial amounts to lease financial companies
Income Tax

Income Tax
No revision by CIT on mere ‘Cut & Paste’ reasoning without mind application
Income Tax

Income Tax
No liability on Managing Director for unaccounted income of company
Income Tax

Income Tax
No addition could be made merely on basis of seized excel sheet which was a mere dumb document
Income Tax

Income Tax
