#Advocate Bharat Agarwal
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98 articlesIncome Tax
Income Tax
Orders passed U/s. 201(1)/201(1A) should comply by time limit prescribed under proviso to section 201(3)
Income Tax
Income Tax
Passing of ex-parte without giving hearing to Assessee would constitute violation of natural Justice
Income Tax
Income Tax
Duty drawback is to be allowed under section 10B
Income Tax
Income Tax
No addition is allowed if the minor difference is only 3.24% between declaration of Assessee & Calculation made by DVO
Income Tax
Income Tax
Statement U/s. 132(4) without any supporting material does not have any evidentiary value
Income Tax
Income Tax
Furnishing of Name, Address, PAN and Bank Statements are Sufficient compliance u/s 68
Income Tax
Income Tax
Penalty proceedings can’t be initiated when there is reasonable cause of not complying with section 269S
Income Tax
Income Tax
Seizure of blank cheques during search can’t be treated as an unexplained investments in absence of Additional Evidence
Income Tax
Income Tax
TDS not deductible on Shipment Charges Paid as Reimbursement U/S 194C
Income Tax
Income Tax
Advance received can’t be termed as a dividend U/s. 2(22)(e) when there was no accumulated profits available
Income Tax
Income Tax
All transactions in different bank accounts have to be taken in consideration while doing the Assessment
Income Tax
Income Tax
Reopening of Assessment u/s 147 cannot be allowed if there is any subsequent change in Law
Income Tax
Income Tax
Orders u/s 263 could be passed only after taking into consideration explanation offered by the Assessee
Income Tax
Income Tax
