Here is Portfolio page of Shrayan, with all his work

What is the difference between TDS and income tax?
Feb. 06, 2017
Set-off claim allowed on ground of non consideration of mandatory fact by AO, HC
Nov. 06, 2015
Assessee manufactured scooter & two wheeler rims. In return, assessee claimed set off of brought forward investment allowance. AO disallowed it. CIT allowed it as per amendment to Sec.32A & CBDT Circular No. 572. On appeal HC upheld CIT & ITAT decision stating that as on date of claiming benefit of investment allowance, sufficient reserve had already been created. Thus, AO has not considered said fact which is mandatory under CBDT circular. -010599
If assessee Res./ NR u/s 4A to be considered, when assessable inc. determined
Nov. 14, 2015
Assessee-Co had head office in London & branches in Ind.. EPTO treated assessee as NR in assesmnt. yr. as its foreign profits more than Indian profits & determined standard profits. AAC confirmed order of EPTO. On appeal Tribinal held, question, whether assessee was resident or NR u/s 4A to be considered at stage when assessable income was being determined. HC & SC upheld it: EPTO to have added both Indian profits & London profits for both years.
ITAT upheld disallowance of Rs 2 lakhs to plug possible leakages
Dec. 01, 2016
Dr Vikaramsinha Kakasaheb paid a salary of Rs 19.5 lakhs to his doctor wife, who worked at his nursing home. A.O. observed that assessee had made higher payments to his wife as compared to other doctors. A.O. considered Rs 6 lakhs as reasonable salary and balance of Rs 13.5 lakhs as unreasonable u/s 40A(2)(b). CIT(A) sustained a disallowance of Rs 2 lakhs to plug possible leakages. ITAT upheld CIT(A)s order. - 500439
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!
Repair Exp. on office/Lab. damaged by natural calamity treated as revenue Exp.
Nov. 02, 2015
Assessee-company kolkata office was damaged by fire & its goa laboratory by flood/cyclone. It incurred certain expenditure in respect of its office & laboratory. It claimed said expenditure u/s 30.AO disallowed it holding that same was to be treated as an expenditure of a capital nature.On appeal, CIT (A) Held, that entire expenditure was of revenue nature & therefore, deductible.On appeal, ITAT & HC upheld the order of CIT (A).-000259
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.
Meaning of profit u/s 80HHC depend on context in which it is used, held SC.
Nov. 09, 2015
Assessees claim of deduction u/s 80HHC was disallowed on ground that profits of business computed as per Sec. indicated negative figure. CIT upheld it. Tribunal held against CIT. HC again reversed it. SC dismissed appeal stating, term profit in Sec. 80HHC both in sub-Sec.(1) & in sub-Sec.(3) means positive profit worked out after taking into consideration losses, if any. Thus, word profit has same meaning in Sec. 80HHC(1) & (3).
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...
Claim to be considered trading loss decided with ref.to Apex Court decisions, HC
Nov. 04, 2015
Assessee manufactured & sold fire works. AO disallowed claim of disputed debts due from debtors & sum towards time barred debts. He made additions. CIT & ITAT rejected assesse's claim. On appeal HC set aside ITAT's order & directed it to consider assessee's claim of sum of Rs. 4,75,307/- as to whether said can be considered as trading loss in light of decisions of Apex Court: Madras Industrial Investment Corpn. Ltd. v. CIT.[1997] 225 ITR 802.-010597