Here is Portfolio page of Shrayan, with all his work

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.
Revision petition allowed as no material against the petitioner accused
Aug. 12, 2016
Petitioner, a chit fund company, induced the respondent to invest with the petitioner. Despite requests for release of matured chit amount, it was not released and respondent filed a complaint u/s 200 & 156 (3) Cr. P. C. before the Ld. Magistrate, and an FIR was registered. Petitioner filed a revision before the Special Judge who held that there was no material to proceed against petitioner and allowed the revision petition. -500080
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.-0...
HC denied writ jurisdict'n as grievances of petit'nr factual & not perverse.
Dec. 11, 2015
Petitioner applied to CBDT for approval of its Industrial Park u/s 80-IA of I.T. Act. CBDT had denied approval u/s 80-IA of Income Tax Act. On writ, HC held, In view of conduct of petitioner in putting before Authority figures which when confronted with were substituted with new figures. Also, grievances of petitioner being factual which are not shown in any manner to be perverse/ arbitrary, would not warrant exercise of writ jurisd...
On basis of subsequent info received by AO, proceedings u/s 147 held justified.
Nov. 20, 2015
Tribunal quashed proceeding u/s 147 due to non-mentioning of reason that there was failure on part of assessee to disclose all material facts fully & truly necessary for assessment. On appeal HC held, immaterial, If ITO in original assessment found genuineness of transaction or not. If later info. satisfy that assessee had not made full & true disclosure of material facts during original assessment. Concluded, taxable income escaped asses...
No int. levied u/s 234B, even though assessee declared NIL income in return, HC
Dec. 10, 2015
Assessees, NR Co's, manufactured equipment relating to oil & gas, energy & transportat'n for supply to customers in India. AO in reassessment found assessees had Permanent Establishment (PE) in India. AO levied interest u/s 234B for failure to pay advance tax. On appeal CIT(A) deleted it. ITAT upheld it. On appeal HC held, no interest is leviable on assessees u/s 234B, even though they filed returns declaring NIL income at stage of reasse...
Plaintiff's application for enhancement of valuation of suit allowed
Aug. 12, 2016
Plaintiff filed an application under Order VI Rule 17 & s 151 CPC for amendment of the plaint, for enhancement of the valuation of the suit for the purposes of Court fee and jurisdiction, as the defendants has flooded the market with their product TRANSFLUTHRIN thereby infringing the plaintiff's patent. The Court allowed the plaintiffs application.
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
Whole profits of a/c yr must be taken to have accrued at place of business. SC
Nov. 14, 2015
Assessee business in silver having a/c books on mercantile basis. On some silver bars sold for domestic use of partners, AO alleged it not genuine, as formed part of stock-in-trade. Thus, included in taxable profits valued at market rate. On appeal, Tribunal & HC upheld it. On appeal SC held, whole profits of a/c year must be taken to have accrued where business was carried on, no part of it transacted at Bikaner where silver bars were sent.-010343
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