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Articles By: DEV KUMAR KOTHARI |
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Security Transaction tax should be treated like TDS and TCS and credit should be allowed accordingly- a point of view and suggestion for next budget.
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By: - DEV KUMAR KOTHARI
Dated:
November 30, 2020
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COVID- LOCKDOWN - BELATED OR IRREGULAR ACCOUNTING - SPECIAL CARE IS NEEDED FOR DATE OF TRANSACTIONS
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By: - DEV KUMAR KOTHARI
Dated:
November 23, 2020
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Un-necessary litigation initiated by the revenue forcing assessee to protest and contest and delayed justice in the case of NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION {NCDC}.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
November 11, 2020
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E-proceedings and face less assessment and appeals- officers need to be more attentive, responsible and answerable.
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By: - DEV KUMAR KOTHARI
Dated:
October 23, 2020
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HAPHAZARD NOTICE BOARD DIFFICULT TO FIND DATES OF HEARING- need lot of improvement. Some suggestions.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 21, 2020
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Provisions like those of sections 43CA, 50C, .50CA,S.56 S.68 etc. - ADDITION SHOULD NOT BE MADE WITHOUT EVIDENCE OF UNDISCLOSED OR EXTRA CONSIDERATION - a point of view.
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By: - DEV KUMAR KOTHARI
Dated:
October 15, 2020
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AMENDMENT of S. 50C ALLOWING RELIEF IS CURATIVE AND RETROSPECTIVE MADRAS HC – also speedy justice by Tribunal and High Court.
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By: - DEV KUMAR KOTHARI
Dated:
October 14, 2020
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NEW TCS FROM BUYERS OF GOODS W.E.F. 01102020 – request to honourable PM and FM to defer new TCS provisions.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
September 22, 2020
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Applicant / corporate creditor to pay fees of IRP/ RP – NCALT order holding debtor to pay fees reversed – quality of NCLT/ NCALT teams need improvement.
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By: - DEV KUMAR KOTHARI
Dated:
September 16, 2020
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Change of name- general aspects and discussion in view of judgment on issue of no transfer and no stamp duty payable on change of name.
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By: - DEV KUMAR KOTHARI
Dated:
September 15, 2020
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Broader discussion about eligibility and conditions for taking input tax credit
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
September 5, 2020
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Companies Act, 2013 Free Reserves and some related issues to find out circumstances in which revaluation gains can be considered as ‘free reserve’ and ‘net worth’.
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By: - DEV KUMAR KOTHARI
Dated:
September 3, 2020
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INDEPENDENCE OF IRP OR RP VIS A VIS CORPORATE CREDITOR- SUPREME COURT REVERSE ORDER OF NCALT – views of author find approval- however, author request honorable judges that reasoned and elaborate judgments to avoid further disputes.
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By: - DEV KUMAR KOTHARI
Dated:
August 29, 2020
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PURPOSE SEEKING APPROACH APPLIED - SUBSEQUENT PROVISION OF IBC 2016 HELD TO PREVAIL OVER PROVISION OF TEA ACT 1953.
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By: - DEV KUMAR KOTHARI
Dated:
August 28, 2020
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Independence of IRP/ RP – law specifically provides for independence from Corporate Debtor only and not from Corporate Creditor. NCLAT/ NCLT ask for substitution of IRP / RP - not justified and is not as per law and general practices.
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By: - DEV KUMAR KOTHARI
Dated:
August 26, 2020
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Rate of depreciation – litigation by revenue is not desirable.
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By: - DEV KUMAR KOTHARI
Dated:
August 25, 2020
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‘shall’ versus ‘may’ and ‘may’ versus ‘shall’- lend scope of discretion and litigation.
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By: - DEV KUMAR KOTHARI
Dated:
August 24, 2020
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S.40 (a) (ia) r.w.s 194C - SHREE CHOUDHARY TRANSPORT COMPANY (SC) – COUNSELS MISSED TO POINT OUT THAT NO SUBSTANTIAL QUESTIONS OF LAW WERE FRAMED BY HIGH COURT and did not request for restoration of appeal to High Court- a fit case for review.
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By: - DEV KUMAR KOTHARI
Dated:
August 5, 2020
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Section 40(a)(ia) applies to all sums ( paid or payable) which are subject to TDS. – views of author find approval in recent ruling of the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
August 4, 2020
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IN CASE OF ARMS LENGTH TRANSACTIONS -COMMERCIAL EXPEDIENCY AND DECISION OF BUSINESSMAN / ASSESSEE WILL PREVAIL- REVENUE HAS NO BUSINESS TO SECOND GUESS
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By: - DEV KUMAR KOTHARI
Dated:
July 29, 2020
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