#Advocate Bharat Agarwal
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98 articlesExcise Duty

Excise Duty
Product could be treated as medicament if produced under Drug Licence- SC
Income Tax

Income Tax
Necessary Documents should be filed to prove bonafide intention when money received from overseas
Income Tax

Income Tax
Section 48 applies only when expenses are ‘wholly and exclusively” for property
Income Tax

Income Tax
No interest u/s 234B during Block Assessment
Income Tax

Income Tax
No Penalty could be levied u/s 271(1)(c) if only advance is received and no actual sale is made
Service Tax

Service Tax
No Service Tax on the Amount received as Wharfage Charges- SC
Excise Duty

Excise Duty
Intention of Legislature and Purposive Construction should be Considered while interpreting a Notification- SC
Custom Duty

Custom Duty
Risograph is a Printing Machine and will be classified accordingly – SC
Income Tax

Income Tax
Security services by Trust in confirmation to its objects for general public utility will be considered as “charitable” in Nature
Income Tax

Income Tax
Penalty cannot be escaped by payment of taxes before initiation of Penalty Proceedings or for financial hardship/diverse location
Income Tax

Income Tax
Judicial Functions should not be performed in Arbitrary Manner- HC
Income Tax

Income Tax
No malafide intention no penalty
Income Tax

Income Tax
Appeals filed u/s 260A should not be casual and callous
Income Tax

Income Tax
