Articles by this Author
Income Tax
Income Tax
Mere Book Entries not establish Genuineness of Expenditure
Income Tax
Income Tax
Additions U/s. 68 solely based on general statement cannot be upheld
Income Tax
Income Tax
Section 11(1)(a) Excess expenditure incurred in earlier years can be set off against income of subsequent year
Income Tax
Income Tax
AO cannot demand 20% of disputed Tax mechanically without examining facts of case
Income Tax
Income Tax
Assessment not valid if AO fails to consider deduction/exemption claimed
Income Tax
Income Tax
Deduction U/s. 54 on Gain from Relinquishment of right in bungalow
Income Tax
Income Tax
S. 43B Conversion of outstanding interest into loan not amount to payment
Goods and Services Tax
Goods and Services Tax
18% GST payable on establishment of Solar PV Power Project
Income Tax
Income Tax
Brought forward long-term capital loss and brought forward business loss can be set off against STCG computed U/s. 50
Income Tax
Income Tax
TDS U/s. 194C deductible on AMC for repairs/maintenance of computers
Income Tax
Income Tax
Reopening notice based on satisfaction of some other authority is invalid
Income Tax
Income Tax
HC cannot hear appeal bipartite without framing any substantial question of law
Income Tax
Income Tax
Section 54/54F :Tenancy right cannot be equated with ownership rights
Income Tax
Income Tax
