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Articles By: DEV KUMAR KOTHARI |
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A case of un-necessary reassessment and harassment Proviso to S.139(1) inserted w.e.f. 01.04.2020 for compulsory filing of ITR in some cases is prospective and not retrospective.
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By: - DEV KUMAR KOTHARI
Dated:
May 24, 2022
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Provisos must also be numbered for easy reading, understanding ,referencing and uniform understanding by all concerned and to avoid confusions and disputes.
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By: - DEV KUMAR KOTHARI
Dated:
May 23, 2022
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Learning from case of Indus Towers Ltd. Writ petitions - petitioner is expected to approach the Court with clean hands so suppression of facts or wrong facts and statements before Courts must be avoided.
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By: - DEV KUMAR KOTHARI
Dated:
May 20, 2022
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Revised return of income – last date allowed must be made rational ,logical ,reasonable and result oriented for more confidence building between tax department and tax payers.
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By: - DEV KUMAR KOTHARI
Dated:
May 17, 2022
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Second article on extended limitations – Do not wait for last date that is 29.05.2022. The relaxation is available to all litigants, persons to whom any limitation apply – thus, in view of author, it will include government authorities in matter of initiating proceedings also.
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By: - DEV KUMAR KOTHARI
Dated:
May 13, 2022
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NOTIONAL RENT OF HOUSE PROPERTY HELD AS STOCK-IN-TRADE IS NOT TAXABLE UNDER HEAD ‘income from house property’ – discussion in view of recent and some earlier judgments. This will not be taxable even in view of clause (5) in section 23 w.e.f. 01.04.2018- a point of view
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By: - DEV KUMAR KOTHARI
Dated:
May 12, 2022
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Beware of unwanted errors or slippages while typing on computers.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
May 10, 2022
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TAX DEDUCTION AT SOURCE (TDS) on security charges, guarantee charges.
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By: - DEV KUMAR KOTHARI
Dated:
May 9, 2022
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SEBI PENALTIES – article on penalty us 15HA: Penalty for fraudulent and unfair trade practices u.s.15 HA – perception that Rs. five lakh is minimum and compulsory penalty is patently wrong. Orders imposing such penalties deserves to be challenged at appropriate forum depending on facts of case.
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By: - DEV KUMAR KOTHARI
Dated:
May 6, 2022
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INDIAN INCOME TAX UPDATED RETURN – ITR U – preliminary analysis of relevant provisions
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By: - DEV KUMAR KOTHARI
Dated:
May 5, 2022
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DISPUTED AMOUNT OF TAX / PENALTY IS TO BE CONSIDERED FOR MAINTAINABILITY OF APPEAL
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By: - DEV KUMAR KOTHARI
Dated:
May 4, 2022
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Short-cut dictation and typing technology in form of ‘copy- paste’ or ‘copy-cut- paste’ should be very carefully done with proper application of mind. With observations and concern of the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
April 30, 2022
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Inclination or disinclination of judges (even officers, authorities, members) should not come in way of justice and in not deciding matters properly.
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By: - DEV KUMAR KOTHARI
Dated:
April 28, 2022
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DRAFT AND SAVE ONLINE APPEAL FORM AND OTHER FORMS WELL IN ADVANCE to face contingencies and to seek condonation of delay, if any in uploading of form and documents.
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By: - DEV KUMAR KOTHARI
Dated:
April 25, 2022
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Contract for insurance is based on utmost good faith / uberrima fides which imposes a duty of disclosure on the insured with regard to material facts.
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By: - DEV KUMAR KOTHARI
Dated:
April 19, 2022
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Prejudices and mechanical style of working continue – while issuing notices us 148 A, Enquiry and order us 148A and then notice us 148- as per recent experience new provisions are not likely to serve purposes and roving enquiry will continue in name of reassessment.
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By: - DEV KUMAR KOTHARI
Dated:
April 18, 2022
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Understanding extended limitations for instituting proceedings under any law, before any Courts, Tribunals including Supreme Court, as per orders of the Supreme Court of India dated 10.01.2022 and earlier orders in view of COVID related problems.
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By: - DEV KUMAR KOTHARI
Dated:
April 16, 2022
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Writ Petition before High Court – should be filed only in appropriate cases and not just to take a chance.
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By: - DEV KUMAR KOTHARI
Dated:
April 12, 2022
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TAX DEPARTMENTS SHOULD SEEK RECONCILIATIONS OF FIGURES INSTEAD OF SCRUTINY AND REASSESSMENT TO AVOID UNNECESSARY PROCEEDINGS AND HARASSMENT OF PUBLIC.
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By: - DEV KUMAR KOTHARI
Dated:
March 31, 2022
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An analysis of S.148A inserted with effect from 01.04.2021 by the FA 2021. It provides for mandatory steps and stages with prior approval of Pr.CIT / CIT at various stages
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By: - DEV KUMAR KOTHARI
Dated:
March 23, 2022
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