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Articles By: DEV KUMAR KOTHARI |
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TAX AUDIT REPORT- CLAUSE 44 ABOUT EXPENDITURES UNDER VARIOUS CATAGORIES OF SUPPLIERS UNDER GST – seems un necessary report – this clause can be omitted to avoid u-necessary reporting which may lead to undesired results.
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By: - DEV KUMAR KOTHARI
Dated:
April 5, 2021
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ULIP – CAPITAL RECEIPT OR CAPITAL GAIN- EXEMPTION SEEMS SUPERFECIAL, IF RECEIPT IS CAPITAL RECEIPT.
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By: - DEV KUMAR KOTHARI
Dated:
April 2, 2021
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MORE SPACIOUS HOMES AND OFFICES ARE REQUIRED.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
April 1, 2021
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Additional and new employmen: Incentive deduction u.s. 80JJAA- liberal and practical approach is required to achieve purpose - should be allowed to professionals in practice as they enter into adventure in nature of commerce by taking risks and also to small businesses and professionals having low turnover and no TAR requirement.
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By: - DEV KUMAR KOTHARI
Dated:
March 15, 2021
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Budget 2021 Employee’s welfare funds- S.36.1.va – drafting of proposed amendment need to be modified.
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By: - DEV KUMAR KOTHARI
Dated:
February 15, 2021
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Employee’s welfare funds- S.43B not to apply to employees contributions- drafting of proposed amendment need to be modified.
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By: - DEV KUMAR KOTHARI
Dated:
February 13, 2021
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VERY SHORT NOTICES ASKING ELABORATE DETAILS AND EVIDENCES IN FACELESS PROCEEDINGS IS NOT JUSTIFIED - REASONABLE TIME MUST BE ALLOWED AND UN-NECESSARY DETAILS AND EVIDENCES MUST NOT BE ASKED TO AVOID WASTAGE OF TIME OF TAX AUTHORITY AND ASSESSEE AND ALSO TO AVOID LITIGATION.
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By: - DEV KUMAR KOTHARI
Dated:
February 5, 2021
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HALWA CEREMONEY indicates fighting attitude by tax department with tax payers and also government with public at large. We need to change to co-operative mode – sukh, shanti, viswas and Shraddha.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
February 1, 2021
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Their lordships need careful and competent personal secretaries to avoid mistakes in orders and judgments – discussion in view of glaring mistake observed in order of the Supreme Court digitally signed only by the court Master.
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By: - DEV KUMAR KOTHARI
Dated:
February 1, 2021
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More time must be allowed to small and medium organizations for compliance without adverse impact.
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By: - DEV KUMAR KOTHARI
Dated:
February 1, 2021
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HEALTH INSURANCE AND EXPENSES - PROVISIONS NEED TO BE SIMPLIFIED AND EASY TO AVAIL
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By: - DEV KUMAR KOTHARI
Dated:
January 14, 2021
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Budget suggestions: Simplification of S.80C of the Income-tax Act, 1961 and to make tax saver fixed deposits more user friendly and flexible.
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By: - DEV KUMAR KOTHARI
Dated:
January 12, 2021
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Request to honourable FM: EXTEND LAST DATE FOR FILING OF TAR and ITR BY SMALL AND MEDIUM ASSESSEES- say other than listed companies.
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By: - DEV KUMAR KOTHARI
Dated:
December 29, 2020
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Meaning of ‘domestic company’ and ‘prescribed arrangements for declaration and payment of dividend’–an important write up for brain storming and a rethink by honorable FM and her team during Budget 2021 exercise.
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By: - DEV KUMAR KOTHARI
Dated:
December 28, 2020
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Analysis of S.115BAB- tax @ 15% optional for companies- lot of care and considerations are required.
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By: - DEV KUMAR KOTHARI
Dated:
December 26, 2020
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DIRECT TAX VIVAD SE VISWAS (VSV) - NEED TO (a)_EXTEND LAST DATE TO FILE DECLARATION ( b) ALLOW IN ALL CASES ON ISSUES LOST BY DEPARTMENT IRRESPECTIVE OF APPEAL OR NOT BY DEPARTMETN (C) MADE EASY DOCUMENTATION (D) CONCESSION FOR EARLY PAYMENT
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By: - DEV KUMAR KOTHARI
Dated:
December 15, 2020
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Analysis of S.115BA- tax @ 25% optional for new companies set up or registered on or after 1st April,2016.
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By: - DEV KUMAR KOTHARI
Dated:
December 14, 2020
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Analysis of S.115BAA- tax @ 22% optional for companies OPTION IS SUBJECT TO SO MANY CONDITIONS AND CONTIGENCIES lot of care and considerations are required.
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By: - DEV KUMAR KOTHARI
Dated:
December 12, 2020
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Reserve Bank of India imposed complete restrictions on dividend payment by bank for FY 2019-20 - A reasonable dividend should be allowed out of current profits and / or reserves to maintain continuity of dividend and to support people who are dependent on earning by way of dividends.
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By: - DEV KUMAR KOTHARI
Dated:
December 7, 2020
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OPTIONAL RELIEF AS PER PROVISO TO S.43B PROBLEMS DUE TO GAP OF ONE MONTH IN DUE DATES FOR TAR AND ITR
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By: - DEV KUMAR KOTHARI
Dated:
December 3, 2020
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