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Income Tax - Articles By: DEVKUMAR KOTHARI |
Showing 1 to 18 of 18 Records |
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Income though chargeable under head other than business income can still be income from business for accounting and some tax purposes under some provisions.
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By: - DEVKUMAR KOTHARI
Dated:
March 30, 2024
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DEVKUMAR KOTHARI
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Co-Author:
CA UMA KOTHARI
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Share valuation fees claimed as business expenditure. CIT(A) allowed under head capital gains. Ground not pressed in quantum appeal by assessee. Penalty imposed deleted. – case of unnecessary litigation by revenue against Tata Industries Ltd.
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By: - DEVKUMAR KOTHARI
Dated:
March 2, 2024
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DEVKUMAR KOTHARI
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Co-Author:
CA UMA KOTHARI
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DIRECT TAX CODE 2010 - SOME SUGGESTIONS FOR SIMPLIFICATIONS AND WITH A LONG-TERM PERSPECTIVE.
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By: - C.A. Uma Kothari
Dated:
November 12, 2010
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C.A. Uma Kothari
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FBT- PREPAID ELECTRONIC MEAL CARDS- a burdensome exemption- can't we think of simple exemptions involving petty payments?
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By: - C.A. Uma Kothari
Dated:
January 21, 2009
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C.A. Uma Kothari
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DEEMED SPECULATION BUSINESS IN SHARES OF OTHER COMPANIES- some finer issues.
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By: - C.A. Uma Kothari
Dated:
November 19, 2008
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C.A. Uma Kothari
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SECTION 40A(2) AND TAXAUDIT REPORT 'payment' to related persons only are required to be reported.
1 Comment
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By: - C.A. Uma Kothari
Dated:
November 13, 2008
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C.A. Uma Kothari
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Drafting of agreements for purchase of undertakings : A lesson from supreme courts judgment in CIT v. Hooghly Mills Co. Ltd.
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By: - Mrs. Uma Kothari
Dated:
October 17, 2008
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Procedures in appeal : Enhancement of assessment by CIT(A)
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By: - Mrs. Uma Kothari
Dated:
October 17, 2008
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For proper credit of tax deposited, TDS, TCS and to avoid penalty for wrong PAN be patient, alert and careful while writing PAN
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By: - Mrs. Uma Kothari
Dated:
October 6, 2008
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SHARE PREMIUM IS NOT' PROFIT' OR 'SURPLUS' FOR DEEMED DIVIDEND UNDER S. 2(22)(e)
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By: - Mrs. Uma Kothari
Dated:
September 2, 2008
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Safeguard measures: Utmost care is required to substantiate claims made in return of income or loss in view of fact that in cases of loss also penalty u/s 271(1)(c) can be levied as per recent ruling from the Supreme Court of India.
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By: - Uma Kothari
Dated:
August 21, 2008
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Some suggestions for better utilization of services of Members of Tribunals -Enlarging scope for hearing by Single member Bench (SMC Bench) for early disposal of cases and cost reduction.
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By: - Uma Kothari
Dated:
August 21, 2008
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New dimension to revenue expenses - Extension of trading (or other) business for manufacture of traded products- a possible way to save tax because many expenses yielding enduring benefit can be allowed.
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By: - Uma Kothari
Dated:
August 12, 2008
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Simplification of capital gains- prescribe a minimum holding period to treat any assets as a 'short-term capital asset'.
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By: - Uma Kothari
Dated:
August 3, 2008
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Debenture issue expenses are fully allowable even if they are fully or partly convertible in to shares.
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By: - Uma Kothari
Dated:
July 21, 2008
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APPLICABILITY OF NEW PROVISIONS OR AMENDMENT- a new dimension vide ruling of Allahabad high Court.
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By: - Uma Kothari
Dated:
July 21, 2008
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SALE OF AGRICULTURAL PRODUCE LIKE GREEN TEA LEAVES WILL RESULTS INTO PURELY AGRICULTUAL INCOME NOT LIABLE TO APPORTIONMENT
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By: - Uma Kothari
Dated:
July 10, 2008
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Option of assessee to avail or not to avail exemption or deduction.
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By: - Uma Kothari
Dated:
June 27, 2008
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Uma Kothari
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