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Income Tax - Articles By: CA DEV KUMAR KOTHARI

Showing 241 to 260 of 713 Records
 
Section 5.2.(a) -second article in view of Circular dated 11.04.2017 – the scope of Circular must be wider to avoid litigation in other cases.
  By: - CA DEV KUMAR KOTHARI        Dated: April 13, 2017
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Issue of share capital at premium – recent judgment of Bombay High Court- pre amendment S.68
  By: - CA DEV KUMAR KOTHARI        Dated: April 11, 2017
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LOCAL PUBLIC WORKS DEPARTMENT (LPWD) RATES FOR ESTIMATION OF CONSTRUCTION COST IS SETTLED POSITION
  By: - CA DEV KUMAR KOTHARI        Dated: April 11, 2017
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Un-necessary litigation by taxpayer is also not desirable –awarding costs can discourage litigation
  By: - CA DEV KUMAR KOTHARI        Dated: April 10, 2017
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LEARNING FROM CASE OF BERGER PAINTS: ALL POSSIBLE CONTENTIONS MUST BE RAISED
  By: - CA DEV KUMAR KOTHARI        Dated: April 4, 2017
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Section 5(2)(a) - receipt of income is at place where services are rendered. In case of payment by cheque, DD,TT etc. receipt of income is at place where cheque is given or posted or dispatched to payee - and not where cheque is realized and bank account of payee is credited
  By: - CA DEV KUMAR KOTHARI        Dated: March 21, 2017
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Revision or enhancement when lack of enquiry by AO is ground - action against AO must be a precondition for revision or enhancement against assessee - a point of view
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: March 18, 2017
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SUGGESTION FOR FUNCTIONING OF TRIBUNAL- amendment of ITAT Rules about adjournment is desirable: ITAT - ADJOURNMENTS BY MEMBERD AND REGISTRY OFFICE (INSTEAD OF BENCH) CAN SAVE VALUABLE TIME OF HONORABLE BENCH, COUNSELS AND REDUCE TRAVEL AND CONEYANCE HENCE POLLUTION
  By: - CA DEV KUMAR KOTHARI        Dated: March 16, 2017
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TAX TERRORRISM AT GROUND LEVEL CONTINUES HIGH IN NAMO /MODI SARKAR – REQUEST TO MAKE A CHANGEOVER
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: March 15, 2017
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HOUSE PROPERTY HELD AS STOCK-IN-TRADE IS OCCUPIED BY OWNER FOR BUSINESS PURPSOES – ANNUAL VALUE SHOULD NOT BE TAXABLE- A point of view
  By: - CA DEV KUMAR KOTHARI        Dated: March 8, 2017
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Share / security premium is not accumulated profit in any context including for deemed dividend- a case of un-necessary litigation by revenue
  By: - CA DEV KUMAR KOTHARI        Dated: February 20, 2017
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Section 2(22)(e) cannot be invoked in relation to trade, business or other commercial advances paid to shareholders
  By: - CA DEV KUMAR KOTHARI        Dated: February 17, 2017
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Budget 2017 – Clause 12 -Property held as stock-in-trade - anomalies in proposed amendment with some suggestions.
  By: - CA DEV KUMAR KOTHARI        Dated: February 3, 2017
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FAST JUSTICE LOWER COURTS MUST LEARN- case of SSA’s Emerald Meadows
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: January 18, 2017
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Deemed dividend – case of HUF , Karta , members and some related issues discussed in view of recent judgment of the Supreme Court. Suggestion to omit deeming provision in view of changed in circumstances..
  By: - CA DEV KUMAR KOTHARI        Dated: January 11, 2017
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Bad Debts- manner of writing off
2 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: January 7, 2017
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ROYALTY PAYMENT TO GOVERNMENT - UN-DESIRABLE LITIGATION EVEN BEFORE THE SUPREME COURT – IN FACT AO SHOULD NOT HAVE DISALLOWED
  By: - CA DEV KUMAR KOTHARI        Dated: January 6, 2017
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S.14A may not be applicable even if some dividend is earned incidentally when commercially expedient investment in shares for business purposes is made
  By: - CA DEV KUMAR KOTHARI        Dated: November 7, 2016
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Cost of wind mill for allowing depreciation- a study
  By: - CA DEV KUMAR KOTHARI        Dated: November 4, 2016
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Appeals filed casually a cause of brain drain and source of harassment by tax authorities - a case study in respect of appeal filed for alleged violation of Rule 46A when there was no additional evidence at all
  By: - CA DEV KUMAR KOTHARI        Dated: November 3, 2016
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