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Articles By: DEV KUMAR KOTHARI |
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Contributions to local people and institutions in area of business are allowable if paid for commercial expedience and business purposes. A discussion and learning from a recent judgment of ITAT which was result of un-necessary additions made by lower authorities.
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By: - DEV KUMAR KOTHARI
Dated:
July 21, 2022
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Depreciation on Mollasses Tanks in sugar mills – some interesting issues, which can be applicable in many cases where depreciation is allowable.
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By: - DEV KUMAR KOTHARI
Dated:
July 20, 2022
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The Assessing officer and CIT(A) should have followed binding precedence and held that S.115JB is not applicable because of failure of integral computation and charging provision which require as precondition computation of GTI, Deductions, TI and tax payable . And also because company is not a dividend paying company.
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By: - DEV KUMAR KOTHARI
Dated:
July 19, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) Chapter II relating to Administration. – 5th article in series.
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By: - DEV KUMAR KOTHARI
Dated:
July 18, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) definitions from clause 76 to clause 120 of section 2. – Fourth article
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
July 16, 2022
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ITR- LAST OR DUE DATE SHOULD BE REVISED JUSTIFIABLY CONSIDERING SIZE OF ITR FORM AND INFORMATION AND DATA TO BE FILLED IN.
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By: - DEV KUMAR KOTHARI
Dated:
July 13, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) from clause 51 to clause 75 of section 2. – Third article
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By: - DEV KUMAR KOTHARI
Dated:
July 11, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) from clause 36 to clause 50 of section 2. - Part 2
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
July 9, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) the preamble and Chapter 1 (up to clause 35 of section 2)
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By: - DEV KUMAR KOTHARI
Dated:
July 6, 2022
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Broad aspect: while referring and applying any order of Superior Court, subsequent developments must also be considered by counsels, Courts and Tribunals. Tribunal wrongly applied Supreme Court Order directing Tribunal to refer question of law to High Court. Tribunal did not consider consequent and subsequent development in case of BIJU PATNAIK
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By: - DEV KUMAR KOTHARI
Dated:
July 5, 2022
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Learning from reported case Unrepresented case - S.68 - cash deposited in account of loan creditor before issue of demand draft (dd), no documents about identity and credit worthiness of loan creditor filed. Addition confirmed.
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By: - DEV KUMAR KOTHARI
Dated:
July 2, 2022
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SEBI- SAT order A case of confirmation of penalty for alleged violation of large number of provisions without specifying exact violation and provision under which penalty was imposed - gross illegality and carelessness in penalty proceeding by SEBI.
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By: - DEV KUMAR KOTHARI
Dated:
June 30, 2022
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SEBI- SAT order A case of confirmation of penalty due to lacking of proper grounds, contentions and pleadings either not raised or ignored by the SAT
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By: - DEV KUMAR KOTHARI
Dated:
June 29, 2022
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SEBI - CASE STUDY ABOUT ARBITRARY PENALTY LEVIED and harassment of some of small self-employed traders and investors selected based on inquiry for some of periods only.
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By: - DEV KUMAR KOTHARI
Dated:
June 28, 2022
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SEBI- NON-SPECIFIC AND OMNIBUS NOTICE FOR PENALTY NEED TO BE CHALLENGED AS VOID.
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By: - DEV KUMAR KOTHARI
Dated:
June 27, 2022
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Unnecessary litigation by revenue even before the Supreme Court, on settled legal position about power of Tribunal to admit new claims.
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By: - DEV KUMAR KOTHARI
Dated:
June 24, 2022
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Depreciation: cost to secure non competition or reduce competition can be a part of depreciable intangible asset.
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By: - DEV KUMAR KOTHARI
Dated:
June 23, 2022
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More care required in adopting copy and paste method, using old format in new orders - with example of a recent short order of ITAT containing some serious mistakes.
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By: - DEV KUMAR KOTHARI
Dated:
June 16, 2022
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TDS or TCS on purchase or sale of transferable import licence or import entitlement is advisable with a view to play safe and avoid litigation.
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By: - DEV KUMAR KOTHARI
Dated:
June 11, 2022
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Supreme Court’s judgment on aspect of remuneration to Doctors in context of charitable institutions need a reconsideration.
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By: - DEV KUMAR KOTHARI
Dated:
June 10, 2022
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