Articles by this Author
Service Tax

Service Tax
Admitted service tax liability before cut-off date constitutes quantification for SVLDRS
Income Tax

Income Tax
Delay in Filing Form 10B Won’t Deny Sec. 11 Exemption: Gujarat HC
Custom Duty

Custom Duty
CESTAT Delhi Rejects Higher Bitumen Import Value
Corporate Law

Corporate Law
Interstate Transit Anticipatory Bail Allowed if Territorial Link Exists: SC
Income Tax

Income Tax
Sec. 271(1)(b) Penalty Invalid as AO Accepted Compliance by Passing Order u/s 143(3)
Income Tax

Income Tax
Section 271(1)(b) Penalty Invalid as Assessment Completed u/s 143(3)
Income Tax

Income Tax
ITAT Deletes Sec. 234B Interest; AO Failed to Adjust Seized Cash Against Tax Liability
Income Tax

Income Tax
CPC Lacked Power Under Sec. 143(1) to Deny Sec. 80P for Late Filing Prior to Finance Act 2021
Income Tax

Income Tax
Sec. 80P Deduction Cannot Be Denied for Delay; Return Filed Within Sec. 139(4) Period
Income Tax

Income Tax
Sec. 80P Deduction Cannot Be Denied for Late Filing; Return Filed Within Sec. 139(4) Period
Income Tax

Income Tax
Sec. 80P Denial Unjustified; Amendment to Sec. 143(1)(a)(v) Applies Prospectively From AY 2021-22
Income Tax

Income Tax
Sec. 80P Denial Invalid; Amendment to Sec. 143(1)(a)(v) Not Applicable for AY 2019-20
Income Tax

Income Tax
Amended Section 115BBE Applies from AY 2018-19, Not Retrospectively
Income Tax

Income Tax

