| Article Section |
|
|
Home  Articles Income Tax CA DEV KUMAR KOTHARI CA DEV KUMAR KOTHARI - Income Tax Experts This
|
|
Submit New Article
|
|
|
|
|
Income Tax - Articles By: CA DEV KUMAR KOTHARI |
| Showing 341 to 360 of 715 Records |
| |
|
|
Exemption from capital gains tax on SUCCESSION OF SOLE PROPRIETARY BUSINESS BY COMPANY- 3rd article in view of a recent Tribunal judgment- a case for learning.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
June 30, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
SOME REASONABLE EXPECTATION FROM BUDGET 2014-15 FOR GENERAL PUBLIC
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
June 24, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
TOWARDS PAPERLESS ASSESSMENT RECORDS- REDUCE UNNECESSARY PAPERS
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
June 13, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Sale value of carbon credit is capital receipt and cannot be considered ‘income’ under any head of income, and as per Constitution of India also point of view of author fortified by recent order of Andhra Pradesh High Court.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
June 5, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Firm, AOP and BOI: Some special cases of deemed transfer of ‘capital asset’
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
May 27, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
PAN CARD- more information is desirable.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
May 22, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Challenge to the notice for reassessment is generally not proper remedy. Instead of that step-by step proceedings may be preferable
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
May 21, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Capital gains- meaning and counting of month
General- tax payers must avoid last moment action to avoid doubt,contingencies and un-certainities.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 30, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Section 54F- exemption for reinvestment in residential house property will not be withdrawn or denied if subsequently residential property is used for non residential purposes- one must be careful in making claims.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 26, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Estimated and adhock disallowances are not proper- must be avoided to avoid un-necessary litigation.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 25, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Harassment of assessee by tax department even before the Supreme Court – an unfortunate happening and an eye opener
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 24, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
TAX DEDUCTOR IS ENTITLED FOR INTEREST ON TDS DEPOSITED WHICH IS FOUND REFUNDABLE
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 22, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Some issues concerning cash management - Fixed Deposit Receipts (FDR) and loan or other credit facility against FDR.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 20, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
MAT CREDIT- “Tax paid” must include surcharge and cess- a discussion with help of provisions and some related judgments.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 19, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Un-necessary litigation by revenue on settled legal issue:
Provision of deemed dividend does not apply to a non-shareholder of lender/ depositor.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 15, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Meaning of scrap in context of Tax Collection at Source (TCS)
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 12, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
TDS BY BUYER OF PROPERTY- only at the time of transfer of property and not on advance payments- a point of view
1 Comment
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 10, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
An analysis on provisions of Alternate Minimum Tax as applicable in case of assessee other than companies.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 6, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Maternity homes facilitating delivery is eligible for benefit of S. 10(23C) as a hospital or medical institution – a very narrow view taken by all lower authorities reversed by High Court and relief allowed.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 26, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Amount standing in PPF account immune from attachment- to achieve the purpose, amount en-cashed or transferred in other account must also have such immunity.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 25, 2014
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
| |
| ............ |
| |
