Income Tax - Articles By CA DEV KUMAR KOTHARI

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Income Tax - Articles By: CA DEV KUMAR KOTHARI
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	The Income Declaration Scheme, 2016 – Analysis and suggestions - total cost of 25% in case of hard earned legitimate income and 55% in case of ill-gotten income with benefit of clean all sins can really work. Don’t penalise just tax them.
	By: - CA DEV KUMAR KOTHARI Dated: March 11, 2016
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	Presumptive tax on professionals – must be dropped, in any case presumption of 50% net profit is very high and unreasonable 1 Comment
	By: - CA DEV KUMAR KOTHARI Dated: March 9, 2016
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	M/s Ashok Leyland Ltd. Versus ACIT – judgment of Madras High Court – deserve a review and appeal – plus many vital points missed or not emphasised by assessee.
	By: - CA DEV KUMAR KOTHARI Dated: March 2, 2016
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	Review of stay matters in case of disputed dues and applications for stay of balance instalments fixed earlier, new demands etc.
	By: - CA DEV KUMAR KOTHARI Dated: March 1, 2016
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	Rectification of mistake apparent from records- a rarely useful remedy for tax payers in spite of clear provisions- whether recent instructions of CBDT will help assesses?
	By: - CA DEV KUMAR KOTHARI Dated: February 19, 2016
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	MAT . S. 115JA and 115JB – full Deferred Revenue Expenditure (DRE) is to be debited claimed in profit and loss account to be prepared even if in P & L account for shareholders a part is debited – window dressing to be eliminated for MAT
	By: - CA DEV KUMAR KOTHARI Dated: February 17, 2016
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	Low tax effect- appeal dismissed by honourable Supreme Court – however, casual attitude of even senior officers and senior counsels is apparent- such approach is a cause of un-necessary litigation, wasteful expenditure and brain drain- it must be stopped
	By: - CA DEV KUMAR KOTHARI Dated: February 16, 2016
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	Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
	By: - CA DEV KUMAR KOTHARI Dated: February 15, 2016
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	Budget 2016 – suggestion about trading profit or short term capital gains. -a minimum holding period to treat any assets as a ‘short-term capital asset’, if held for shorter duration- income should be treated as income from business income or income from other sources depending on nature of activities of assessee
	By: - CA DEV KUMAR KOTHARI Dated: January 30, 2016
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	Scrutiny assessment ever green tool of harassment by tax authorities in spite of instructions of CBDT 3 Comments
	By: - CA DEV KUMAR KOTHARI Dated: January 28, 2016
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	The satisfaction has to be recorded with objectivity and objective material and not in a mechanical manner- an analysis in view of law laid down by the Supreme Court in case of Goenka Lime and Chemicals Ltd and related Judgments of High Courts, in relation to reassessment.
	By: - CA DEV KUMAR KOTHARI Dated: January 1, 2016
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	A lesson from case of Avasarala Technologies Ltd -not furnishing relevant details and evidence before authorities and furnishing superfluous documents can be costly.
	By: - CA DEV KUMAR KOTHARI Dated: December 31, 2015
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	Appels of revenue – tax effect limits for not filing as well as for withdrawing/ not pressing pending appeals of revenue is a very important decision to bring in result orientation and objectivity in litigation by revenue it must be followed at all forums.
	By: - CA DEV KUMAR KOTHARI Dated: December 24, 2015
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	CBDT revised Monetary Limits For Filing Appeals By tax authorities and direct to withdraw old appeals also: – the question is whether subordinates of CBDT will follow instructions? It is doubtful considering past experience.
	By: - CA DEV KUMAR KOTHARI Dated: December 17, 2015
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	Un-necessary disputes and litigation by revenue on aspect of filing of prescribed forms:–now Supreme Court decided issue in favour of assessee – let us hope revenue will follow judgment and will not distinguish facts based on prescribed form - its number, name or contents and purposes
	By: - CA DEV KUMAR KOTHARI Dated: November 21, 2015
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	New section 133C of the Income-tax Act, 1961 – an analysis
	By: - CA DEV KUMAR KOTHARI Dated: November 13, 2015
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	Section 2(14) - recent circular - Capital gains – distance of rural agricultural land from municipal area for exemption- un-necessary litigation by revenue.
	By: - DEV KUMAR KOTHARI Dated: October 24, 2015
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	SECTION 14A- some important aspects not yet considered by courts. Some suggested contentions / questions for appeal
	By: - CA DEV KUMAR KOTHARI Dated: October 20, 2015
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	CBDT PROVED TO BE VERY UNREASONABLE TOP AUTHORITY EVEN DURING REGIME OF NAMO GOVERNMENT - Part 2 2 Comments
	By: - CA DEV KUMAR KOTHARI Dated: October 6, 2015
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	EXPECTATIONS OF EASE IN BUSINESS DENIED - CBDT ALSO APPEARS TO BE UNREASONABLE TOP AUTHORITY LIKE LOWER TAX AUTHORITIES. 1 Comment
	By: - CA DEV KUMAR KOTHARI Dated: October 3, 2015
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