Articles by this Author
Income Tax
Income Tax
No Disallowance U/s. 40(a)(ia) if retainer-ship expense shown by recipient in their return
Income Tax
Income Tax
Section 115BBE not applies if no Section 69 addition for undisclosed investments during Assessment
Income Tax
Income Tax
ITAT remands back matter to CIT(A) for not adjudicating the ground raised properly
Fema / RBI
Fema / RBI
Exclusion of Lockdown Period- SC cannot issue any direction to RBI
Income Tax
Income Tax
Section 14A apply on investment made for acquiring controlling interest
Income Tax
Income Tax
Section 55: AO cannot reject valuation report without proving lesser valuation
Income Tax
Income Tax
Reassessment merely on Investigation officer report is unsustainable
Income Tax
Income Tax
Final assessment order U/s 144C without issuing draft order is Void-ab-Initio
Income Tax
Income Tax
Share transfer without consideration under family arrangement cannot be treated as sham transaction
Income Tax
Income Tax
Stay of Demand- AO must consider prima facie case, Financial Stringency & Balance of Convenience
Income Tax
Income Tax
Same transaction can’t be taxed in the hands of two assessees
Income Tax
Income Tax
No Section 271D Penalty for cash received from commission agent against sale of crops
Income Tax
Income Tax
If Control & Management rests with individual, then tax must be levied on individual capacity
Income Tax
Income Tax
