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Articles By: CA DEV KUMAR KOTHARI |
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CGST annual filing : Extension is for FY 2017-18, whether extension is also desirable for FY 2018-19 – reasonableness is required to avoid unproductive work and publicity hype for seeking extensions and allowing extensions to avoid brain drain.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 29, 2019
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INCOME TAX RETURNS WITH CLAIM FOR CREDIT OF TDS AND TCS NEED MORE TIME – DUE DATE SHOULD BE POSTPONED IN SUCH CASES.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 28, 2019
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Section 292BB will not protect all irregularities committed by tax officers. Tax Officers must be more careful to ensure timely and proper proceedings.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 27, 2019
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High Pitched assessment in accordance with directions of DRP, appeal of assesse has been allowed by Tribunal.
A case of continuing harassment of assesse and there seems no ease of doing business if you are in clutches of Tax authorities.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 22, 2019
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FIX REASONABLE TIME SO THAT UN-NECESSARY TIME IS NOT LOST FOR EXTENSIONS, SEEKING ADJOURNMENTS ETC
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
August 20, 2019
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TAX ADMINISTRATION- TRANSPARANCY – DOCUMENT IDENTIFICATION NUMBER {DIN} - CBDT CIRCULAR, just before Independence day.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
August 17, 2019
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Proposed deduction for interest on loans for affordable housing - - Loan sanction period must be longer, deduction should be allowed to first time home buyer including families and without limit on cost of house.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 26, 2019
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Finance (no.2) Bill 2019- clause 13 – scope of S.43B increased to cover interest payable to two types of NBFC. As per author it is time to delete S.43B- there is loss to revenue by way of income-tax due to S.43B.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 17, 2019
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Increasing minimum public shareholding will have long-term positive impact on companies share valuation and share market
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By: - CA DEV KUMAR KOTHARI
Dated:
July 15, 2019
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E-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?
4 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
July 13, 2019
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Definition of approved modes of payment and receipts is desirable for simplicity of provisions including proposed amendments.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 10, 2019
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Finance (no.2) Bill 2019- clause 7 – increased powers of CIT ( E ) about registration and cancellation of Trust or institution u.s. 12AA - observations and reservations of author.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 9, 2019
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Finance (no.2) Bill 2019- clause 6 – new exemptions- observations and reservations of author.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 9, 2019
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Budget 2019 clause 5 proposed amendment in S.9A – Relaxation in conditions of special taxation regime for offshore funds.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 8, 2019
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Gifts by resident of India to a person outside India deemed to accrue as income in India- taxable as income subject to some exceptions. The proposal seems beyond power to impose tax on income.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 8, 2019
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Budget 2019- amendment in definition of demerger- should be made retrospective to avoid litigation on well settled principals.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 8, 2019
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Budget 2019;
Lower basic rate of income tax in case of companies – should also be applied to other assesses having turnover up to ₹ 400 crore. Marginal rate can be reduced to 25% in all cases to avoid unjust higher rates.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 7, 2019
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Details and information in e-proceedings need to be more relevant and timely to make e-proceeding user friendly.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 2, 2019
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WEALTH TAX – SOME NEW THOUGHTS – wealth tax as a fees or service charge link basic exemption to inflation and provide no other exemptions.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 20, 2019
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Suggestions for finalizing personal accounts and ITR
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By: - CA DEV KUMAR KOTHARI
Dated:
June 19, 2019
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