Articles By DEV KUMAR KOTHARI

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Articles By: DEV KUMAR KOTHARI
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	SOME MAJOR ASPECTS MISSED in case of: SWATI BAJAJ AND OTHERS Vs. PCIT - so reconsideration / appeal is desired
	By: - DEV KUMAR KOTHARI Dated: January 30, 2023
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	VIRTUAL COURTS MUST CONTINUE AND OPTION BE PROVIDED FOR HEARING THROUGH VIDEO CONFERENCE – this will save lot of manpower and all type of costs local and other travelling, organizational, administrative and other costs for all and can expedite delivery of justice. Besides virtual courts are environment and health friendly.
	By: - DEV KUMAR KOTHARI Dated: January 17, 2023
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	Locker agreement from 1st January 2022 – agreement on line through websites and apps of bank will be the best way and save time and costs of all concerned and will be environment and health friendly.
	By: - DEV KUMAR KOTHARI Dated: January 12, 2023
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	REPORTING OF SPECIFIED FINANCIAL TRANSACTIONS (SFT) - BANKS etc.- REPORTING OF INTEREST PAID / CREDITED - NO MINIMUM LIMIT VIDE NOTIFICATION 1 OF 2023 05.01.23. even exempted interest paid/ credited will require reporting. Only Jan Dhan account will remain out of reporting.
	By: - DEV KUMAR KOTHARI Dated: January 11, 2023
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	Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court – this will promote litigation. 1 Comment
	By: - DEV KUMAR KOTHARI Dated: January 9, 2023
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	Depreciation – case of Radisson Hospitality about depreciation claimed based on 50% ownership – case not properly explained- may be all relevant and usual documents were not provided .
	By: - DEV KUMAR KOTHARI Dated: December 29, 2022
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	CONDONATION OF DELAY – TIME EXCLUDED UNDER LAW OF LIMITATIONS WILL BE EXCLUDED - The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned, so held by the Supreme Court.
	By: - DEV KUMAR KOTHARI Dated: December 28, 2022
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	The honorable Supreme Court while considering Cr.PC and Foods and drugs related laws held that “ The law, is meant to exist as a shield to protect the innocent, rather than it being used as a sword to threaten them.” and “the law must not be used as a tool to harass the accused”.
	By: - DEV KUMAR KOTHARI Dated: December 27, 2022
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	AVOID EXCESSIVE PUBLIC SPENDING ON UN NECESSARY LITIGATION AND ENGAGING EXCESSIVE NUMBER OF COUNSELS. 2 Comments
	By: - DEV KUMAR KOTHARI Dated: December 21, 2022
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	ADVANCE TAX PAYMENTS – letters from income tax authorities and suggested reply and observations by taxpayers in appreciation and also as grievance, if any.
	By: - DEV KUMAR KOTHARI Dated: December 20, 2022
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	Surrender statements should be viewed with due care and caution particularly if they are against documentary evidences.
	By: - DEV KUMAR KOTHARI Dated: November 24, 2022
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	S.68- cash credit – foreign gifts. Judgment popularly referred as case of P.Mohankala deserves a reconsideration in view of facts found by Tribunal which were analyzed in a reasonable manner by High Court.
	By: - DEV KUMAR KOTHARI Dated: November 22, 2022
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	Hyper technical attempt to defeat a provision and its object will be to invite the elephant in the room. Case of SBI about TDS from salary – issue LTC exemption. 2 Comments
	By: - DEV KUMAR KOTHARI Dated: November 18, 2022
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	Rule of interpretation for the Constitution of India / empowering enactments and other laws in India brief discussion in view of recent judgment of the Supreme Court.
	By: - DEV KUMAR KOTHARI Dated: November 16, 2022
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	Unnecessary litigation by revenue on settled legal position is causing brain drain: Reassessment not permissible on mere change of opinion recently reiterated by the Supreme Court.
	By: - DEV KUMAR KOTHARI Dated: November 8, 2022
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	Play safe and file ITR by 31st October 2022 for AY 2022-23 in cases in which any audit report under provisions of Income-tax Act, 1961 is not required to be electronically furnished. Although audit report under other enactment is required. Extended date of Seventh November, 2022 may not apply in such cases.
	By: - DEV KUMAR KOTHARI Dated: November 2, 2022
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	Income Tax Act, 1961 Authorities and Tribunal are Court
	By: - DEV KUMAR KOTHARI Dated: October 29, 2022
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	Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL SURVEILLANCE MEASURES OF STOCK EXCHANGES AND SEBI NOT BROUGHT TO NOTICE OF HIGH COURT LEADING TO WRONG CONCLUSION OF PRICE RIGGING AND MANIPULATION BY INVESTORS.
	By: - DEV KUMAR KOTHARI Dated: October 28, 2022
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	Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL PROVISIONS OF INDIAN EVIDENCE ACT MISSED BY COUNSELS LEADING TO A JUDGMENT WHICH NEED SERIOUS RECONSIDERATION OTHERWISE TAX AUTHORITIES ARE LIKELY TO APPLY PRESUMPTIONS TO DISCARD MANY TYPE OF EVIDENCE.
	By: - DEV KUMAR KOTHARI Dated: October 27, 2022
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	Income tax Act, 1961: Word “evidence” and related expressions in the Income-tax Act, 1961 . A study which seems very important in view of presumptions being applied by tax authorities and courts even for discarding documentary evidences.
	By: - DEV KUMAR KOTHARI Dated: October 19, 2022
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