Articles by Sivaraman A R

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Geethanjali Aman Construction Case - RERA

  Sivaraman A R    15 May 2023 at 10:58

The Real Estate (Regulation and Development) Act 2016 (RERA) came into effect from 1st May, 2016.



Unravelling the terms business, profession, vocation and occupation

  Sivaraman A R    12 June 2021 at 11:04

Discussing the difference between the terms 'business', 'profession', 'vocation' and 'occupation' in the context of the Income Tax Act, 1961.



Time to act - Extension of GST input tax credit of FY 2017-18

  Sivaraman A R    14 February 2019 at 13:40

Introduction This article deals with an analysis of extension of time limit for availing Input tax c



Presumptive taxation - An analysis under different scenario

  Sivaraman A R    20 September 2018 at 10:52

This article discusses about the different situations under which an assessee has to maintain books of accounts and conduct tax audit under Income Tax Act with..



Mega exemption on construction of single residential unit and its sub contract work

  Sivaraman A R    04 February 2017 at 17:16

Mega exemption on construction of single residential unit and its sub contract work