Articles by this Author
Income Tax
Income Tax
Section 14A disallowance- Investments yielding tax free dividend income to be taken
Income Tax
Income Tax
Change of Opinion cannot be alleged If AO finds Fresh Tangible Materials
Income Tax
Income Tax
Higher depreciation rate admissible on motor Lorries used in Lorry hiring business
Income Tax
Income Tax
Penalty not imposable merely for Addition to Income during Assessment
Excise Duty
Excise Duty
No Penalty If Cause of Action Itself Does Not Survive
Income Tax
Income Tax
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Income Tax
Income Tax
Late deposit of employees’ contribution of PF deposited before due date of filing ITR allowable
Income Tax
Income Tax
ITAT imposes cost on appellant for non-appearance before AO
Income Tax
Income Tax
Expense cannot be denied under section 40(A)(2)(b) on surmises & conjectures
Service Tax
Service Tax
Service Tax on of loading, unloading and transportation of coal from coalface to railway siding
Income Tax
Income Tax
Section 153C: Addition for Share Capital without Incriminating Material not sustainable
Income Tax
Income Tax
Amendment to Section 36(1)(Va) vide Finance Act, 2021 is Prospective
Income Tax
Income Tax
Currency derivative transactions are not speculative transaction- Section 43(5)
Income Tax
Income Tax
