Articles by this Author
Income Tax

Income Tax
Donation by a Trust to other Trust with Similar object allowable
Income Tax

Income Tax
Penalty cannot be levied for non-audit of books of Account if penalty already been levied for non-maintenance of books
Goods and Services Tax

Goods and Services Tax
GST: Collecting post-dated cheques under coercion during raid
Income Tax

Income Tax
No Addition merely on the Basis of Statements recorded U/s. 133A
Income Tax

Income Tax
Penalty u/s 221 cannot be levied for non-payment of self-assessment tax
Income Tax

Income Tax
Can exemption U/s. 54F be denied for non-deposit of amount in specific bank account
Custom Duty

Custom Duty
Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962
Income Tax

Income Tax
GST: Good detained cannot be released unless security equal to Tax amount demanded is furnished
Income Tax

Income Tax
Technical provided by Machines would not fall U/s. 194J for TDS
Income Tax

Income Tax
No disallowance for cash payments if transaction is genuine & identity of payee is known
Income Tax

Income Tax
Section 14A Dis allowance cannot exceed exempt income
Income Tax

Income Tax
Purchase not bogus for mere non-service of notices U/s. 133(6) at the given addresses
Fema / RBI

Fema / RBI
Civil Suit not Maintainable after initiation of SARFAESI Proceedings: SC
Income Tax

Income Tax
