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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.
3 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
January 9, 2020
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Forms prescribed under main enactment cannot curtail provisions of main enactment
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By: - CA DEV KUMAR KOTHARI
Dated:
December 25, 2019
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PAN: case of I-VEN INTERACTIVE LIMITED (SC)- ADDRESS OF ASSESSEE - NOTICE SERVED AT ADDRESS AS PER PAN RECORD HELD VALID BY THE SUPREME COURT- VITAL DIRECTLY RELEVANT PROVISIONS NOT AT ALL REFERRED AND CONSIDERED SO JUDGMENT NEED RECONSIDERATION.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 17, 2019
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CONDONATION OF DELAY : Supreme Court condoned delay of 1754 days for reason that appellants took steps to file appeal before High Court, as soon as came to know of order of Tribunal and had no earlier knowledge of order - this fact was not refuted by respondent/ Revenue.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 3, 2019
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Scope of appeals under Income-tax Act is wider- Courts need not entertain Writ Petitions when there is effective remedy available by way of appeal and revision.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 30, 2019
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Final tax collection should be preferred policy and not first collect then refund or allow credit- for simplicity and also to avoid chances of tax rackets
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
November 19, 2019
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Deficiencies in ITR form should not prevent assesse from preferring legal claims.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 6, 2019
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Capital gains on transfer of property when transfer took place in earlier years- some practical aspects and discussion of a recent order of tribunal.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 31, 2019
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Penalty u/s 271.1.c for disallowance u/s 14A.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 25, 2019
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EMPLOYEES CONTRIBUTIONS TO FUNDS ground realities must be recognized by the Legislators, Judiciary , Governments and authorities to avoid un-necessary litigation.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
October 16, 2019
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EMPLOYEES CONTRIBUTIONS TO FUNDS- UN-NECESSARY LITIGATION BY REVENUE.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 15, 2019
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Input Tax Credit (ITC) of GST should be claimed as tax actually paid in year of actual payment – discussion with reference to mandatory provisions and some judgments.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 14, 2019
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MANNER OF DEPRECIATION FOR NEW CLASSES OF COMPANY ASSESSEE – S.115BA, 115BAA AND 115BAB- casual approach in drafting provisions is not good.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 11, 2019
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New provision for new manufacturing companies – lot of conditions will cause poor chances of availing benefit of lower rate of Income-tax by manufacturers in real sense.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 10, 2019
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New Section 115BAA – a quick clarification by way of circular seems result of desire for publicity hype for clarifications seekers and clarification by CBDT where in fact clarification is not required.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 9, 2019
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Bombay High Court question claim of the State that it is business friendly.
3 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
October 7, 2019
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CLARIFICATION ABOUT SHARES HELD IN UNLISTED COMPANEIS APPEARS TO BE WRONG AND WILL CREATE DIFFERENCES CAUSING LITIGATION.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 27, 2019
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HIGHER DEPRECIATION ON SOME MOTOR VEHICLES - IS JUST TO HELP STOCK CLEARANCE UP TO 31.03.2020 – effective date need to be changed or clarified to avoid disputes.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 25, 2019
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CBDT CIRCULARS- MUST BE ISSUED AFTER PROPER GROUND WORK AND WITH MORE CARE- CASUAL APPRAOCH MAKES CIRCULARS UNCERTAIN.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 16, 2019
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PENALTY U.S. 271.1(c) confirmed for reason that assesse is not an individual but company which is an AOP consisting of other corporate giants – the case should have been prepared and represented with full ground work. The view also need reconsideration.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 10, 2019
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