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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Depreciation under the Assam Agricultural Income Tax Act 1939
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By: - CA DEV KUMAR KOTHARI
Dated:
October 16, 2013
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FRINGE BENEFIT TAX ON EMPLOYERS SEEMS ULTRA VIRSE THE CONSTITUTION OF INDIA – BECAUE TAX ON INCOME CAN BE LEVIED ON PERSON WHO HAS EARNED INCOME AND NOT WHO PAID INCOME TO OTHERS OR INCURRED EXPENESES FOR FRINGE BENEFITS.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 15, 2013
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Learning from case of Aryaman Spinners (P.) Ltd - Appeal before CIT(A) is better forum to seek relief than revision petition under section 264 before CIT
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By: - CA DEV KUMAR KOTHARI
Dated:
October 14, 2013
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COMPOSITE TEA INCOME UNDER RULE 8 - INCIDENTAL INCOMES ARE PART OF COMPOSITE INCOME BUT MAY NOT BE TAXABLE AS AGRICULTURAL INCOME
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By: - CA DEV KUMAR KOTHARI
Dated:
October 10, 2013
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Section 56 deeming gifts as income appears to be ultravirse the Constitution of India (COI) , not within scope of “tax on income” and purposes and charging provisions of the Income-Tax Act (ITA).
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By: - CA DEV KUMAR KOTHARI
Dated:
October 4, 2013
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Due date for ROI, TAR, other reports remains 30th September just e-TAR can be filed by 31.10.13
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By: - CA DEV KUMAR KOTHARI
Dated:
September 28, 2013
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Article 139A of the Constitution of India- transfer of cases by the Supreme Court of India.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 21, 2013
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Deloitte Haskins - Firm Exceeding 20 Partners or Not
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By: - CA DEV KUMAR KOTHARI
Dated:
September 19, 2013
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Section 40(a) (ia)- different views of High Court on ‘sum payable’, as per author the section should apply in respect of any sum otherwise allowable for the previous year.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 9, 2013
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Cost For Unnecessary Litigation by Revenue
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By: - CA DEV KUMAR KOTHARI
Dated:
September 7, 2013
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Allahabad High Court Directions to Enquire Conduct of AO - need to be modified
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By: - CA DEV KUMAR KOTHARI
Dated:
September 4, 2013
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Aircraft used in own business is used for ‘commercial purposes’- not a taxable asset
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By: - CA DEV KUMAR KOTHARI
Dated:
September 2, 2013
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No penalty on deductor if deductee did not provide TAN
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By: - CA DEV KUMAR KOTHARI
Dated:
August 27, 2013
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Section 115 O Tax on Distributed Profit Seems Ultra Virse
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By: - CA DEV KUMAR KOTHARI
Dated:
August 26, 2013
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Co-owners - commercial rent exemption available for each owner.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 19, 2013
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UN-NECESSARY LITIGATION ON PROCEDURAL ASPECTS LIKE FILING OF CLAIM OR CERTIFICATE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 16, 2013
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DEEMED INCOME AND TAX ON BUY BACK OF SHARES - ULTRA VIRSE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 7, 2013
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Prizes-Capital receipts - Abhinav Bindra ITAT
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By: - CA DEV KUMAR KOTHARI
Dated:
August 5, 2013
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Section 2(24) (x) deeming contributions of employees as income appears to be ultravirse the Constitution of India (COI) and purposes of the Income-Tax Act (ITA).
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By: - CA DEV KUMAR KOTHARI
Dated:
July 27, 2013
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Assam- Minimum Agricultural Income tax on Book Profit of tea companies - is not tax on agricultural income, hence appears to be ultravirse the Constitution of India (second article).
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By: - CA DEV KUMAR KOTHARI
Dated:
July 26, 2013
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