#Advocate Bharat Agarwal
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98 articlesIncome Tax
Income Tax
Notice served by ‘speed post’ is as valid as ‘registered post’ in the eyes of Law
Income Tax
Income Tax
Valuation of Derivatives can be done at cost or market price whichever is lower
Income Tax
Income Tax
Penalty not invokable if barred by limitation or there is absence of mala fide intention
Income Tax
Income Tax
Section 263 could be invoked if proper investigation not made
Income Tax
Income Tax
Addition based on mere loose papers not justified
Income Tax
Income Tax
Section 68 can’t be invoked if Transactions made are through proper Banking Channel & Assessee proves Identity & Genuineness
Service Tax
Service Tax
Assisting Domestic Client by receiving Services of Re-Insurer Abroad is Export of Service
Custom Duty
Custom Duty
Penalties u/s 114 of Customs Act could be invoked for Export made u/s 113
Income Tax
Income Tax
Estoppel does not apply against a Statute
Income Tax
Income Tax
Standby Maintenance Charges could not be termed as technical services u/s 9(1)(vii)
Income Tax
Income Tax
Liability to pay additional duty allowable in the year in which such liability arises
Income Tax
Income Tax
Businessman is best judge to decide its commercial expediency
Income Tax
Income Tax
TNMM is a right method to arrive at ALP when assessee have not taken Substantial Risks
Income Tax
Income Tax
