ARTICLES

Date Title Practice Area Author
18-04-2022 Reopening of Assessments – Clinical Study of Section 148A Direct Tax Bharat Agarwal
02-03-2022 Income Tax Concepts - Judicial Pathway Direct Tax Bharat Agarwal,Ritika Agarwal,Sneha Sarbhushan
09-11-2021 Faceless Assessment- Courts Uphold Principle of Natural Justice Direct Tax Bharat Agarwal,Sneha Sarbhushan
24-09-2020 Development Agreement - Income Tax on Land Owner Direct Tax Bharat Agarwal,Sneha Sarbhushan
30-08-2020 SC Overrides Agreement while Compensating Flat Buyer for delayed possession RERA Bharat Agarwal,Sanjuna Sudhakaran
16-08-2020 Fetters on Principle of Natural Justice in Penny Stock Cases Direct Tax Bharat Agarwal,Salman Balbale
31-07-2020 A flat buyer acquire vested right in flat upon payment of consideration & execution of allotment letter Direct Tax Bharat Agarwal,Sneha Sarbhushan
25-07-2020 Compensation attributable to a negative/restrictive covenant is a capital receipt : SC Direct Tax Bharat Agarwal,Sneha Sarbhushan
15-06-2020 BAD DEBTS UNDER THE HEAD “CAPITAL GAINS” Direct Tax Bharat Agarwal,Sneha Sarbhushan
01-06-2020 GST ON REVENUE SHARING DEVELOPMENT AGREEMENT AND AAAR RULING Direct Tax Bharat Agarwal,Sneha Sarbhushan
07-04-2020 Collection by Society from Members- GST Implications GST Bharat Agarwal,Sneha Sarbhushan
12-03-2020 S.2(47) Transfer: The Mist Clears on Development Agreements Direct Tax Bharat Agarwal
22-10-2019 Article on 80AC case laws Direct Tax Salman Balbale
20-08-2019 Benami Transactions Prohibition Amendment Act, 2016 Retrospective or Prospective Property Law Sneha Sarbhusha
15-08-2019 GST on development agreements- Transition from Pre GST to GST regime GST Bharat Agarwa
29-07-2019 Registered Agreement not mandatory for remedy under RERA RERA Bharat Agarwa
18-04-2019 Allowability of Expense And Burden of Proof on Assessee Direct Tax Bharat Agarwa
08-04-2019 Effect of Recent GST Notifications on Development Agreements GST Bharat Agarwa
18-03-2019 Deduction for Removal of Encumbrance U/s 48(1) of Income Tax Act Direct Tax Bharat Agarwa
09-03-2019 Sanctity of Approval of Higher Authority u/s. 151 of Income Tax Act, 1961 Direct Tax Bharat Agarwa
31-01-2019 No transfer on mere registration of Agreement for Sale Direct Tax Bharat Agarwa
14-01-2019 Introduction of Section 28(ii)(e): Compensation on termination of Contract Direct Tax Bharat Agarwa
08-05-2018 Section 80-IBA : New Avatar of deductions or litigations? Direct Tax Bharat Agarwa
21-04-2018 “Transfer” u/s 2(47) in Development Agreements - A Continuing Saga Direct Tax Bharat Agarwa
21-03-2017 Conversion of Entity & Capital Gain Exemption Direct Tax Bharat Agarwal,Sneha Sarbhushan
08-02-2017 NOTIONAL RENTAL INCOME ON STOCK IN TRADE Direct Tax Sneha Sarbhusha
27-01-2017 Estimation of On Money- The Dust Settles Direct Tax Bharat Agarwal,Sneha Sarbhushan
06-07-2016 Challenge to Validity of Search Action Direct Tax Bharat Agarwa
15-06-2016 Two deeming fictions for a capital contribution - Which one would prevail? Can section 50C override section 45(3) when immovable property is introduced as capital contribution? Direct Tax Bharat Agarwa
01-07-2013 A game of dates – Should date of agreement be preferred over date of possession for capital gains? Direct Tax Bharat Agarwa
01-01-2012 Penalty in search cases : Section 271(1)(c) v. section 271AAA Direct Tax Bharat Agarwal,Ritika Agarwal
01-08-2011 Controversy around section 40(a )(ia) Direct Tax Bharat Agarwal,Sneha Sarbhushan
01-08-2010 ABSENCE OF NOTICE UNDER SECTION 143(2) IN REASSESSMENT PROCEEDINGS - WHETHER FATAL TO ORDER ? Direct Tax Bharat Agarwa