#Advocate Bharat Agarwal
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98 articlesIncome Tax

Income Tax
Delay could be condoned on the ground of Wrong Advice of Counsel
Income Tax

Income Tax
Deduction U/s. 10B is allowed only on “undertaking” not on “whole Business”
Income Tax

Income Tax
Functionally Different Companies can’t be compared under transfer Pricing
Income Tax

Income Tax
Forex gains are eligible for deduction u/s 10B
Income Tax

Income Tax
Private Limited Company is an Inanimate Person and no Personal Expenditure could be Attributed to it
Income Tax

Income Tax
Books cannot be rejected when PAN mentioned and TDS was deducted
Income Tax

Income Tax
Interest u/s 234C is to be levied on Assessed or Returned income whichever is less
Income Tax

Income Tax
Valuation u/s 50C should be Preferably handed to the Valuation Officer in the event of dispute
Income Tax

Income Tax
Section 148 could not be invoked in absence of any Tangible Material
Custom Duty

Custom Duty
Alternative Remedy is a Bar to invoke extraordinary powers under Article 226
Income Tax

Income Tax
Whenever order of Re-assessment is passed, Period of Limitation will start from the date of Re-assessment order and not from Original Assessment order
Income Tax

Income Tax
Section 263 could be invoked if both the ingredients are satisfied
Income Tax

Income Tax
Godown Rent cannot be treated as business Income as it’s not a continuous activity from year to year
Income Tax

Income Tax
