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Income Tax - Articles By: DEVKUMAR KOTHARI |
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Judgment about Employees Contributions - in case of Checkmate Services P/ Ltd (SC) – need reconsideration – part 2 – WORDS NOT FOUND IN PROVISIONS BUT ADDED BY THE COURT
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By: - DEVKUMAR KOTHARI
Dated:
April 2, 2024
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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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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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Learning from recently reported judgment in case of M/S. PASARI CASTING AND ROLLING MILLS PRIVATE LTD.
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By: - DEVKUMAR KOTHARI
Dated:
February 15, 2024
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POWERS of revision U.S. 264 OF Pr.CIT/ CIT are wider and condonation of delay is to be liberal to advance the purpose of justifiable orders etc.
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By: - DEVKUMAR KOTHARI
Dated:
January 30, 2024
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Avoidance of disputes.Option exercised in ITR form is essential and can be considered as such. However, if in any provision of the Act or Rules, there is requirement to exercise any option, it should also be made in prescribed form, if any , otherwise in suitable manner in writing before specified time to avoid disputes. A study in view of recent judgment of the Supreme Court
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By: - DEV KUMAR KOTHARI
Dated:
December 30, 2023
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Request for issue of directions to condone delay in filing of From 10-IC u/s 115BAA for all years. And to apply Circular no. 19/2023 dt. 23.10.2023 to al years inluding first year i.e. AY 2020-21
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
December 22, 2023
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Provision for withdrawal of exemption vide sub-section (8) of S.10B considered as provision for exemption by the assessee Wipro by following wrong approach. Possiblity of proper remedy by way of petition for reconsideration of the judgment of the Supreme Court may be explored by Wipro.
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By: - DEV KUMAR KOTHARI
Dated:
December 21, 2023
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Budget 2024: Some suggestions for amendment / clarification on S.80-IAC related to eligible Start-up.
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By: - DEV KUMAR KOTHARI
Dated:
December 20, 2023
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For easy life of senior citizens - need to liberlize exemption from advance tax payable.
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By: - DEV KUMAR KOTHARI
Dated:
December 16, 2023
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S.115BAA and Form 10- IC – relaxation to file Form 10-IC recent circular must apply to all years and not only AY 2021-22 in fact it can be said that the filing of Form 10 IC is superficial because ITR form itself provide for exercise of option and that option creates a substantive right.
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By: - DEV KUMAR KOTHARI
Dated:
November 21, 2023
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First return of income of newly incorporated company or firm for period from date of incorporation to 31st March of calendar year situation in which there is no income or loss and there is no source of income- mandatory provision to file ITR for each year by a company or firm.
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By: - DEV KUMAR KOTHARI
Dated:
October 17, 2023
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Judgment about Employees Contributions - in case of Checkmate (SC) – need reconsideration – part 1
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
August 25, 2023
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To make easy business and profession for self-employed people extend ITR filing date from 31.07.2023
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By: - DEV KUMAR KOTHARI
Dated:
July 25, 2023
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Document Identification number (DIN) and earlier computer generated numbers . Circular no. 19 of 2019 dated 14.08.2019 should be applicable to earlier notices , orders etc.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
June 5, 2023
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Budget 2023 proposal – insulting for tax payers by use of phrase ‘ anti-tax avoidance’ measure in relation to deduction of interest allowed as a beneficial provisions under S.24 and Chapter VIA.
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By: - DEV KUMAR KOTHARI
Dated:
February 23, 2023
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Partnership Firms –ignored entity in matter of Income tax. Attention is desired for incentives and lower rate in a balanced manner taking into provisions for Individuals, AOP , BOI and companies
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By: - DEV KUMAR KOTHARI
Dated:
February 7, 2023
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Budget - Finance Bill 2023 The new post of Joint Commissioner (Appeals) and related procedures will delay disposal of appeals instead new officers can be appointed / promoted in rank of CIT(A) with policy decision for disposal of small appeals by junior CIT(A).
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By: - DEV KUMAR KOTHARI
Dated:
February 3, 2023
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SOME MAJOR ASPECTS MISSED in case of: SWATI BAJAJ AND OTHERS Vs. PCIT - so reconsideration / appeal is desired
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By: - DEV KUMAR KOTHARI
Dated:
January 30, 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.
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By: - DEV KUMAR KOTHARI
Dated:
January 11, 2023
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