Shri. Akhilesh Kumar Sah, Advocate, has analyzed the controversy relating to the imposition of service-tax on Advocates and explained the contrasting view points of the contesting parties

CA Dr Arpit Haldia has conducted a masterful analysis of the entire law relating to the levy of penalty with particular emphasis on whether “mens rea” is an essential ingredient and whether “bonafide belief” can save the offender from penalty …

Levy Of Penalty And Factors Affecting Levy Of Penalty Including Nature Of Offense, Mens Rea And Bona Fide Belief Read More »

Shri. Akhilesh Kumar Sah, Advocate, has carefully analyzed numerous judicial pronouncements on the allowability of expenditure under section 37(1) of the Income-tax Act, 1961 and has explained the propositions arising from them