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Shrayan -- Portfolio

Shrayan

new Delhi I am a Digital marketer @thakurani

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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!
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.
Jurisdiction transfer was set aside by HC being in violation of Sec. 127(2).
Nov. 02, 2015
Assessee filed writ petition contending that jurisdiction in its case was transferred from one place to another without service of show-cause notice, same being violation of Sec.127(2). HC held that impugned order revealed that it does not refer to any contention raised on behalf of the assessee, thereby clearly proving that assessee was not afforded any opportunity of hearing. Thus, impugned order was contrary to Sec.127 & same was set aside. -0...
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 ...
Tribunals award of compesation set aside by High Court
Aug. 16, 2016
The deceased was traveling unauthorizedly in a goods vehicle, and the accident took place prior to amendment of s 147 of the Motor Vehicles Act. Tribunal passed an award against the appellant Insurance Company. On appeal the High Court set aside the Tribunals award of paying to the original claimants and then recovering the same from the owner.-500114
Issue determining accumulated profit needed to be re-examined by AO held ITAT.
Nov. 04, 2015
Assessee's, 'Y' & 'T', were directors in closely held company VEIL. AO assessed amounts given by VEIL as deemed dividend u/s 2(22)(e) in respective hands of assessees. CIT held against it. On appeal ITAT held, Since issue of determination of accumulated profits needs to be re examined, it is to be restored to AO for purpose of determination of 'accumulated profits'. CIT order thus was set aside as issue of accumulated profits to be reexamined.-01...
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
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 in...
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
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

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