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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Proceedings/ appeal can continue against struck off companies. However, revenue un-necessarily filed appeal before the Supreme Court, against judgment AND ORDER of High Court of Rajasthan
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By: - CA DEV KUMAR KOTHARI
Dated:
April 8, 2019
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S.68 NRA iron and Steel P. Ltd. (SC) - A fit case for recall and reconsideration by the Supreme Court to avoid miscarriage of justice and in justice in future.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 26, 2019
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Reassessment in case of original assessment u.s. 143.1.a. Not allowed in absence of reasons recorded by AO and to make roving enquiry etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 5, 2019
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Initial Depreciation Allowance u.s. 32.1.iia – is in nature of incentive- liberal and purpose seeking interpretation is required to achieve purpose in totality
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By: - CA DEV KUMAR KOTHARI
Dated:
February 15, 2019
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VERY QUICK DISPOSAL AFTER TRIBUNAL AND QUICK DISPOSAL BY TRIBUNAL- A LEARNING FOR OTHER COURTS AND SOME SUGGESTIONS
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
February 5, 2019
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ITAT- Adjournment of hearing - notice through cause list is not proper – proper communication of date of hearing and reasonable opportunity of hearing are precondition to render justice.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
February 4, 2019
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Carry forward of loss should be allowed liberally.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2019
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Mandatory levy of fees for delay in filing of Return and statements etc. being in nature of penalty is not justified.
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By: - DEV KUMAR KOTHARI
Dated:
January 9, 2019
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S.115JB must be discontinuied as soon as possible in view of changed circumstances and also to avoid un-constitutional provisions
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By: - DEV KUMAR KOTHARI
Dated:
December 31, 2018
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Learning from judgment of Madras High Court in case of M. Sougoumarin v. Asstt. CIT- do not take legal provisions about cash transactions carelessly and also prepare case seriously taking all facts and contentions.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 27, 2018
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INTEREST SHOULD BE ON THE BASIS OF INCOME AS PER RETURN OF INCOME - a point of view with reasoning
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By: - CA DEV KUMAR KOTHARI
Dated:
December 12, 2018
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CIRCULARS- WHY THEY ARE NOT FOLLOWED EVEN BEFORE THE SUPREME COURT AND LITIGATION IS CONTINUED? BRAIN DRAIN IN UN-NECESSARY LITIGATION MUST COME TO AN END
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By: - CA DEV KUMAR KOTHARI
Dated:
December 5, 2018
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EVERYONE NEED TO BE CONCERNED TO SAVE ENVIORNMENT BY OPTIMISING USAGES AND AVOIDING WASTAGE OF MOST OF THINGS AND SERVICES
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By: - CA DEV KUMAR KOTHARI
Dated:
November 28, 2018
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Un-necessary long-drawn litigation by revenue on petty matters resulting into loss of public money and brain drain which is not in interest of society at large
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By: - CA DEV KUMAR KOTHARI
Dated:
November 27, 2018
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Employees contributions- S. 2.24.x , 36.1.va and 43B addition challenged in WP and considered by Madras High Court – improper course and actions by all
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By: - CA DEV KUMAR KOTHARI
Dated:
November 3, 2018
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Section 43B- claim as per proviso is a privilege and option of assesse
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By: - CA DEV KUMAR KOTHARI
Dated:
October 30, 2018
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ROI- due date in case of partner of firm liable to tax audit S.139 – words ‘ a partner’ need to be substituted in place of ‘a working partner’ in provisions , meanwhile a circular is desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
October 10, 2018
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ITAT- Fees payable for appeal against order of CIT(A) before ITAT in form 36 - some issues and related aspects on fees and service by way of justice
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By: - DEV KUMAR KOTHARI
Dated:
October 8, 2018
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ITAT- practical aspect: Apply for grounds of appeal of Revenue, if not received with notice of filing of appeal/ first notice for hearing of appeal, as the case may be.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 1, 2018
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Portfolio Management Fees is allowable expenditure
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By: - CA DEV KUMAR KOTHARI
Dated:
September 27, 2018
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