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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Time to re-think in changed times: Business head for activity of letting out properties to tax real income is most appropriate.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 20, 2018
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E-ITR FORM MUST HAVE OPTIONAL SHEETS FOR EXPLANATIONS AND FURTHER CLAIMS FOR CONSIDERATION BY AO
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By: - DEV KUMAR KOTHARI
Dated:
March 19, 2018
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E-hearing must be in true sense and complete manner by tax authorities
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By: - CA DEV KUMAR KOTHARI
Dated:
March 14, 2018
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SUGGESTION FOR OPTION TO ASSESSEE FOR HIGHER AND LOWER TDS/TCS for optimization of tax collection and refunds
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By: - CA DEV KUMAR KOTHARI
Dated:
March 13, 2018
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“The cost of acquisition” is a definite sum incurred to acquire capital asset- the judgment of Punjab and Hariyana High Court (FB)** appears to be contrary to law ans settled legal position - deserve to be reviewed.
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By: - DEV KUMAR KOTHARI
Dated:
March 7, 2018
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Tax department must have respect of taxpayers -estimated disallowance of expenses in case of professionally managed companies- a serious issue.
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By: - DEV KUMAR KOTHARI
Dated:
March 6, 2018
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Income Tax Officer, Etawah Versus Dharam Narain 2018 (2) TMI 1474 - SUPREME COURT OF INDIA – a reconsideration after proper presentation of parties is required
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By: - CA DEV KUMAR KOTHARI
Dated:
February 28, 2018
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Concept of deemed dividend and tax thereon must be discontinued as it appears not effective.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 9, 2018
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Depreciation - Reduction of higher rates of 100, 80, 60 and 50% to 40% in a single stroke –amendment is not justified
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By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2018
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Read S. 68 of IT Act with NI Act: Provisions relating to cheque in the Negotiable Instruments Act, 1881 need to be considered in context of S.68 of Income-tax Act, 1961 – a reading again and reconsideration of some judgments allowing invocation of S. 68 for receipts by cheque is desirable
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2018
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Section 2.22.e deemed dividend though cheque was not deposited but returned and cancelled - un-necessary litigation by revenue
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By: - CA DEV KUMAR KOTHARI
Dated:
January 27, 2018
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LETTER TO AO – ACCEPTING ADDITION TO AVOID LITIGATION
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
January 17, 2018
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Revenue friendly amendments must be prospective- revenue must not un-necessarily indulge into litigation by applying retrospectivity.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 30, 2017
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Charitable Institutions: Depreciation is allowable as per general rules as well as per Income-tax Act. Allowed even when purchase of assets was considered as application of income
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By: - CA DEV KUMAR KOTHARI
Dated:
December 27, 2017
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Recent Instruction about expanding scope of scrutiny and some related issues- limitation to serve notice for expanded scrutiny
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By: - CA DEV KUMAR KOTHARI
Dated:
December 18, 2017
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ITBA – suggestion -1
E-Filing portal - Income Tax Business Application (ITBA) module – suggestion to provide for uploading of zip file. Rar file etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 14, 2017
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S.43B -Un-necessary litigation by revenue an appeal before the Supreme Court on an issue which was well settled. S.43B must be omitted from the Income-tax Act
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By: - CA DEV KUMAR KOTHARI
Dated:
December 12, 2017
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The observations in the Judgment of the Supreme Court in case of Gemini Distilleries about Circular- a case of improper reliance of Circular having vital difference
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By: - CA DEV KUMAR KOTHARI
Dated:
December 11, 2017
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Section 79 – carry forward of loss- information in ITR – Schedule CFL is only informative and does not amount to a claim
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By: - CA DEV KUMAR KOTHARI
Dated:
November 8, 2017
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TDS IS PART OF SUM PAYABLE TO PAYEE and is trading liability- interest paid for delayed deposit of TDS is allowable expenditure
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By: - CA DEV KUMAR KOTHARI
Dated:
October 13, 2017
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