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TCS under section 206C, BY SELLER OF GOODS AND SERVICE PROVIDERS when consideration is received in cash (w.e.f. 01st June 2016)
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By: - CA DEV KUMAR KOTHARI
Dated:
June 14, 2016
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Learning from reported judgment in case of Super Star Amitabh Bachachan – second article in view of judgment of the Supreme Court on S.263 reversing relief allowed by Tribunal and High Court
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By: - CA DEV KUMAR KOTHARI
Dated:
May 30, 2016
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RUBBER TREES BEING DURABLE PLANT BEING BASIC APPARATUS, HAVING FUNCTIONAL ROLE, LIMITED USEFUL LIFE ARE DEPRECIABLE ASSETS BEING ‘PLANT’ for the purpose of S.32 read with S.43(3) of the Income-tax Act,1961
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By: - CA DEV KUMAR KOTHARI
Dated:
April 23, 2016
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Why pressing dispute on an issue which was settled by Constitutional Bench of the Supreme Court on 11.05.1999? Senior Counsels must try to avoid un-necessarily litigation to avoid brain drain and wastage of money and time of all concerned.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 18, 2016
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Tax Audit Report (TAR) Certain exceptions and increased limits according to number of partners and considering nature of activity are desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
April 13, 2016
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Learning from case of Shri Vishwas Udaysingh Lad –Return preparers must be more careful
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2016
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An application for rectification should be deemed to have been granted, if the concerned authority had not responded on petition or has not rejected in writing within specified time
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By: - CA DEV KUMAR KOTHARI
Dated:
April 9, 2016
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S.12AA – Recent Judgment of The Supreme Court about registration needs a reconsideration to avoid miscarriage of justice - because for inaction of authorities, an applicant should not suffer. This was a fit case for help of an Amicus Curie
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By: - CA DEV KUMAR KOTHARI
Dated:
April 7, 2016
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TDS by agent when he is liable to pay and not by principal, even if reimbursement is made.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 21, 2016
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The Income Declaration Scheme, 2016 – Analysis and suggestions - total cost of 25% in case of hard earned legitimate income and 55% in case of ill-gotten income with benefit of clean all sins can really work. Don’t penalise just tax them.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 11, 2016
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Presumptive tax on professionals – must be dropped, in any case presumption of 50% net profit is very high and unreasonable
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
March 9, 2016
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Some provisions from the Indian Evidence Act – which may be relevant in proceedings under tax laws
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By: - CA DEV KUMAR KOTHARI
Dated:
March 8, 2016
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M/s Ashok Leyland Ltd. Versus ACIT – judgment of Madras High Court – deserve a review and appeal – plus many vital points missed or not emphasised by assessee.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 2, 2016
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Review of stay matters in case of disputed dues and applications for stay of balance instalments fixed earlier, new demands etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 1, 2016
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Rectification of mistake apparent from records- a rarely useful remedy for tax payers in spite of clear provisions- whether recent instructions of CBDT will help assesses?
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By: - CA DEV KUMAR KOTHARI
Dated:
February 19, 2016
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MAT . S. 115JA and 115JB – full Deferred Revenue Expenditure (DRE) is to be debited claimed in profit and loss account to be prepared even if in P & L account for shareholders a part is debited – window dressing to be eliminated for MAT
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By: - CA DEV KUMAR KOTHARI
Dated:
February 17, 2016
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Low tax effect- appeal dismissed by honourable Supreme Court – however, casual attitude of even senior officers and senior counsels is apparent- such approach is a cause of un-necessary litigation, wasteful expenditure and brain drain- it must be stopped
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By: - CA DEV KUMAR KOTHARI
Dated:
February 16, 2016
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Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
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By: - CA DEV KUMAR KOTHARI
Dated:
February 15, 2016
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Damages personally payable by erring officers- can check ground level practices of harassment and corruption,… order as to cost and damages personally payable must be order of the day.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 13, 2016
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THE CONSTITUTION OF INDIA – promise to follow – whether government is strictly following- in Budget 2016 tax provisions which are not as per Constitution must be omitted.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
February 12, 2016
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