Here is Portfolio page of Shrayan, with all his work

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…
As payments non-taxable in India as per DTAA between USA & India,Thus, No TDS.
Dec. 08, 2015
Assessee paid data storage space charges to INetU, a NR. AO in assessm't held, assessee did'nt deduct TDS at time of making payment, said amt. was not allowable as deduct'n u/s 40(a)(i). CIT(A) allowed claim of assessee holding, payments in Q. were not taxable in India as per DTAA between USA & India & therefore they were not liable for TDS. On appeal ITAT uphled it as, findings of CIT (A) have not been rebutted with any evidence by revenue.-000326
What is the difference between TDS and income tax?
Feb. 06, 2017
High Court appointed an arbitrator where valid arbitration clause existed
Aug. 15, 2016
Petitioner insured its factory with respondent under Standard Fire and Special Perils Policy. Following a fire in the premises petitioner lodged a claim with respondent, who appointed a surveyor. Petitioner invoked the arbitration clause of the policy for the balance claim amount, and filed a petition u/s 11(6) for appointment of an arbitrator. The High Court allowed the petition and appointed an arbitrator. -500106
Delay in filling of SLP relating to Transfer pricing issue condoned by SC.
Nov. 06, 2015
HC on finding that (TPO) had proposed to make adjustment in arms length price without giving opportunity of personal hearing to assessee, remitted matter back to TPO for giving opportunity of hearing to assessee. On SLP SC condoned delay & held, as HC has remitted matter to TPO from whose order appeal is pending before CIT(A), it would be in interest of both sides to resort to Alternate Dispute Resolution Mechanism suggested in Budget of 2009.-010…
Company ordered to deposit principal amounts to stay liquidator's action
Aug. 16, 2016
In a company petition was admitted and the company was directed to be wound up. In another petition, company indicated its willingness to settle with the petitioner-creditor. Company did not pay. Court ordered Official Liquidator's to take control of the company's assets. High Court ordered the company to deposit principal amounts covered by the claims of two petitioning creditors for the Official Liquidator to be asked to stay his hands. -500141
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…
Should Indian companies like Flipkart and Ola be provided state protection against global rivals Amazon and Uber?

Not really! You know why ..because the overall concept of competition will have no meaning. When theses companies compete with each other, they really fight hard to gain customers trust. This can only happen when these companies provide quality services of exceptional standard, consumer friendly, economical, efficient and yet the best.
How can a 17 year old possibly become an entrepreneur (mostly tech related) in India?

College is the best place to start a business. Some of the biggest internet start-ups were started by college students. The single most common hurdle entrepreneurs face is networking. College is an excellent place to network. Seek out like minded people and start!
Illiterate tax payers should be dealt more sympathetically by Income Tax Dept.SC
Nov. 09, 2015
Assessee in return showed income. Agri. ITO under circumstances assessee directed to submit fresh return & to produce account books & filure would lead to assessment u/s 25(5) of Act. On non appearance ITO assessed income. On appeal SC held, Ignorant & illiterate people who are not, well versed with law of income-tax should be dealt with more sympathetically than was done here. They should not be penalised in manner that assesses was penalised.-010…