Articles by this Author
CA, CS, CMA
CA, CS, CMA
SAS 300 Promoting Education, Employability, and Livelihoods
CA, CS, CMA
CA, CS, CMA
SAS 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water
CA, CS, CMA
CA, CS, CMA
SAS 100 Eradicating hunger, poverty, malnutrition and inequality
Company Law
Company Law
Companies (Registration of Foreign Companies) Amendment Rules, 2023
Income Tax
Income Tax
Fictitious transaction requires full-fledged investigations – Writ not maintainable
Income Tax
Income Tax
Section 263 order passed without DIN is invalid & deemed to never been issued
Income Tax
Income Tax
In absence of PE Royalty Income of Warner Bros., USA arising outside India cannot be taxed
Income Tax
Income Tax
TDS not deductible on payment to non-resident having no PE in India for services rendered outside India
Income Tax
Income Tax
Business support services cannot be treated as Technical Services in absence of transfer of technology
Income Tax
Income Tax
ITAT deletes addition under section 50C as difference was less than 10%
Income Tax
Income Tax
Income of Company cannot be assessed under the head ‘salary’
Income Tax
Income Tax
Section 234E Late Fee for delayed TDS return filing not applies to FY 2012-13
Income Tax
Income Tax
Transaction cannot be doubted for mere non-reply to section 133(6) notice
Income Tax
Income Tax
