Here is Portfolio page of Shrayan, with all his work

Security deposit should be refunded on termination of lease
Aug. 17, 2016
A lease deed for 6 years was executed between Dentsply and Shashi Gupta. It had a clause, which gave right to either party to terminate lease by giving 3 months notice. After termination, Shashi did not refund security deposit. So, Dentsply filed a suit for recovery. On hearing, Court ordered Shashi to refund security deposit along with the interest.
Depreciation could be claimed @ of 25% on intangible assets acquired, ITAT
Dec. 11, 2015
Assessee traded in two wheeler brake systems & components. It acquired intangible assets. It claimed, depreciation on intangible assets @ 25%. AO & DRP disallowed it. On appeal ITAT allowed the depreciation. ITAT held, in case of intangible assets (being commercial/business rights) diminution in value or physical wear & tear is not essential condition for admissibility for dep. u/s 32, if they were used as business tool for earning inco…
High Court partially allowed appeal and ordered back wages @25%
Aug. 12, 2016
The respondent/workman was employed with DTC as a driver, and raised an industrial dispute alleging termination. On his claim, the management advised him light duty, but subsequently he was not allowed to do so and he sought reinstatement. Labour held that termination was bad as no approval was taken u/s 33(2)(b). High Court partially allowing the appeal allowed back wages @ 25%.-500098
Is TDS taxable?

TDS in itself is a tax which is collected as a means to keep a stable revenue source for the government throughout the year, while desisting people from avoiding taxes.
Is the concept of smart cities in India a far away reality?

If you look at the budget, its around RS.98, 000 crore ($15 billion) for 100 smart cities. So each city will get RS.980 crore. Thats not sufficient to build modern smart cities. But, we are not going to build very modern cities like Singapore, we will make somethig which is just enough for us.
Reg. application declined by ITO as firm belonged to 1 partner only, right, SC
Nov. 14, 2015
A new firm was constituted by partners. application for reg. made u/s 26A. ITO declined reg., holding that firm belonged solely to C, & there was only pretense of firm. On appeal AAC, allowed it. On appeal Tribunal & HC held ITO right. On appeal SC held, Tribunal order proceeded on solid facts that speculation about motive of C did not make any material diff. to finding reached. There was material on which finding could be based.-010517
Winding up petition remanded to Company Court to be decided afresh
Aug. 16, 2016
The respondent issued convertible bonds, and appellant was appointed as trustee for the bonds. Appellant issued a statutory notice for winding up u/s 433 & 434, when respondent failed to pay interest on instalments. Company Court dismissed the petition for lack ff jusrisdiction. Division Bench of the High Court held that dismissal of Company Petition on the ground of jurisdiction was incorrect, and remanded the matter to the Company Court. -500107
Are there freelancers in India in their early 20s who earn about or more than 1 lac per month only by freelancing?
Feb. 06, 2017
Exempt. u/s 11 of I.T.Act allowed as requirements u/s 2(15) I.T.Act fulfilled.
Dec. 11, 2015
Assessee-sty promoted & advanced med. science & promoted improvem't of public health & med. educat'n. In return, it claimed exempt. of income u/s 11. AO held, assessee sty. failed to comply with requirements of Sec 2(15), thus he rejected assessee's claim. CIT(A), held assessee's activities fell u/s 2(15), thus allowed claim. On appeal ITAT held, assessee has endorsed products on claims of health & nutritional benefit, thus claim al…
What is the difference between TDS and income tax?
Feb. 06, 2017