Articles by this Author
Income Tax

Income Tax
TDS not deductible on incentives in the nature of Discount
Income Tax

Income Tax
Exhibition participation fees allowable in year of payment despite exhibition in next A.Y.
DGFT

DGFT
Assessment import Computer parts & Accessories declared old but unused
Goods and Services Tax

Goods and Services Tax
UP VAT: No interest can be levied on turnover not admitted by dealer
Service Tax

Service Tax
Mere Hoarding Renting not amounts to ‘Advertising Agency Service’
Income Tax

Income Tax
CIT (Appeals) cannot set aside an Assessment Order: ITAT Delhi
Income Tax

Income Tax
Receipts from domain name registration amounts to Royalty: ITAT Delhi
Income Tax

Income Tax
Date of Acquisition for determining Capital Gain: – Date of Full Payment Vs. Date in Registered Document
Income Tax

Income Tax
Benefit of Demerger U/s. 47(viia) not available in case Transfer is not as per section 2(19AA)
Income Tax

Income Tax
Trade advances cannot be treated as Deemed dividend U/s. 2(22)(e)
Income Tax

Income Tax
TDS not deductible on tips paid to employees by Hotel out of Tip Collected
Income Tax

Income Tax
ITAT allowed builder to adjust rent received against WIP as it was linked with development of Property
Income Tax

Income Tax
Depreciation is available on genuine goodwill
Income Tax

Income Tax
