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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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NAMO government – Acche din nahih aaye un-necessary harassment and litigation continues:
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By: - CA DEV KUMAR KOTHARI
Dated:
March 20, 2015
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LOSS OF VALUABLE TIME OF TAX AUTHORITIES BY CALLING UN-NECESSARY DOCUEMTNS AND EVIDENCES LEADING TO HARRASMENT OF PUBLIC
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
March 17, 2015
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Un-necessary litigation before High Court on petty matters ignoring ground realities when CIT(A) and Tribunal had concurrently allowed relief to assessee.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 4, 2014
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Black money vis a vis bad money
Bad money belongs to society- must be forfeited without any shelter under any agreement for avoidance of double taxation.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 3, 2014
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Income-tax (8th Amendment) Rules, 2014- contains apparent mistake- need correction. Higher rate of depreciation on renewal energy devices like wind mills must be allowed irrespective of date of installation to follow consistency and LTFP.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 30, 2014
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Issue of shares at premium is at discretion of Issuer Company and applicant- involves capital receipt and is advantageous to company and share holders both.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 21, 2014
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CBDT circular – no extension for the purpose of interest under section 234A- seems ultravirse the Income-tax Act.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 1, 2014
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Un necessary un-certainty, harassment and litigation due to half hearted decision of CBDT to extend date to file Tax Audit Report without extending date for filing of Return of income.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 26, 2014
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Desirability of standard form in Income-tax Rules for declaration as required under Rule 37BA (2) for giving credit for TDS.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 20, 2014
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Learning from penalty proceedings in case of MS.Sania Mirza
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 15, 2014
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Date of improvement will not affect ‘date of acquisition of a capital asset’ .- Discussion in view of judgment of Allahabad High Court in case of Ram Rani Kalia.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 13, 2014
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Stipend of articled clerk of CA is not taxable as income. In view of author, stipend is ‘capital receipt’ and is scholarship for education.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 1, 2014
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Date of assessment order cannot be doubted merely because of late service
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By: - CA DEV KUMAR KOTHARI
Dated:
August 30, 2014
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Tax audit report (TAR)
Can obtain and file TAR by 30th November 2014 – what about ROI?
3 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
August 23, 2014
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Changes relating to TAX AUDIT REPORT
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By: - CA DEV KUMAR KOTHARI
Dated:
July 30, 2014
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INFLATION MUST BE CONSIDERED FOR ALL PURPOSES IN TAX POLICIES AND NOT JUST TO COLLECT MORE TAX- proposed increase in presumptive income vide section 44AE does not recognize ground realities of fall in real income of vehicle owners and operators.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 25, 2014
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Amendment of S.269SS and 269T may be made retrospective, and limits of 20K may be increased to 50K.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 16, 2014
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CORPORATE SOCIAL CONTRIBUTION [CSR} – must be allowed in interest of business and society. Proposed amendment in section 37 deserves to be deleted.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 16, 2014
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PPF AND EPF - EXEMPTED INTEREST MUST HAVE RESTRICTIONS TO IMPOSE TAX ON HNI’s.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 5, 2014
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MAT- A PROVISIONAL COLLECTION FOR WHICH NOW THERE IS NO REASON AND JUSTIFICATION –Section 115JB should be abolished
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By: - CA DEV KUMAR KOTHARI
Dated:
July 2, 2014
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