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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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An analysis of judgment of ITAT in case of Emami Chisel Art – reasonable rate of interest - a case of high pitched assessment and harassment. (Part-2)
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By: - CA DEV KUMAR KOTHARI
Dated:
February 24, 2014
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An analysis of judgment of ITAT in case of Emami Chisel Art - a case of high pitched assessment (and harassment) – part I.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 22, 2014
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Circular of CBDT on Section 14A too much delayed and an afterthought in a half hearted and prejudiced manner – section 14A should apply when any income is not taxed directly or indirectly like agricultural income or interest on tax free investments or securities.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 17, 2014
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Hire of vehicle without any work by owner of vehicle will attract TDS under section 194 I and not S,194C.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 12, 2014
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No service rendered but fees is charged vide new s. 234E and this may be in addition to penalty u/s 271H of Income-tax Act,1961 - both effective from 01.07.2012.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2014
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More scope for Single Member Bench (SMC Bench) is desirable for early disposal of cases to reduce disputed dues, costs and litigation time
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By: - CA DEV KUMAR KOTHARI
Dated:
January 24, 2014
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Section 9 – Royalty - to hold that ‘ship’ is an ‘equipment’ honorable Madras High Court relied on definition of ‘plant’ as per section 43(3) –in view of author, a reconsideration is desirable.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 23, 2014
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Share premium- some issues with reference to section 56(2) (viib)
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By: - CA DEV KUMAR KOTHARI
Dated:
January 22, 2014
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Capital gains when cost is reduced to nil due to forfeiture:
A discussion about Tribunal judgment in case of Smt. Smita N.Saha on section 45 and 51 and some other related issues.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 9, 2014
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Proceedings for rectification and reassessment are not mutually exclusive- both can be undertaken in view of retrospective amendment says Delhi High court. Whether retrospective amendment are valid? Some thoughts by author.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 27, 2013
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Information about transactions can be called by general notices – says the Supreme Court.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 16, 2013
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Capital gains : Holding period will determines nature of assets even when computation is made under section 50 - loss on transfer of other long term capital asset is eligible for set off against deemed short-term capital gains under section 50 on transfer of long-term depreciable assets.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 11, 2013
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A discussion on D. C. I. T., Kolkata Versus M/s. Haldia Riverside Estates Ltd. 2013 (5) TMI 254 - ITAT KOLKATA
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By: - CA DEV KUMAR KOTHARI
Dated:
December 3, 2013
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Charitable institutions- not conducting affairs on commercial lines with motive to earn profit, and fulfilling objects of public utility can be allowed exemption even if profit is earned - CIT vs. Lucknow Development Authority
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By: - CA DEV KUMAR KOTHARI
Dated:
November 22, 2013
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Section 44AD care required in view of retrospective amendment by insertion of sub-section (6).
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By: - CA DEV KUMAR KOTHARI
Dated:
November 21, 2013
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Care required in handling notices, reminders letters etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 19, 2013
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E-Return of income and E-tax audit report (with original due date as 30.09.13 ) Could be filed electronically by 31.10.13 so as to be deemed as filed within due date u/s 139(1)- board will do well to clarify that the order amount to extension of due date for all purposes including S. 40 and 43B to avoid disputes.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 11, 2013
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Simplify Tax Administration: Provide specific TDS exemption (section 194 J) from meeting fees paid to directors, before courts apply rule of CASUS OMISSUS / adhyahara.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 30, 2013
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SERVICE TAX SHOULD NOT BE INCLUDED IN BASE AMOUNT IN CASE OF PRESUMPTIVE TAXATION – however Tribunal took a different view and included service tax for computing taxable income u/s 44B- a fit case for rectification and appeal both.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 21, 2013
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Tea Companies- FBT is payable on full taxable value of fringe benefits and not 40% - Rule 8 is not applicable ITAT, Kolkata.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 18, 2013
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