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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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The provisions of section 50C are not applicable in case of sale of shares of a property holding company
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By: - CA DEV KUMAR KOTHARI
Dated:
April 1, 2013
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Un-necessary litigation by revenue to disallow electricity charges under section 43B
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By: - CA DEV KUMAR KOTHARI
Dated:
March 23, 2013
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NEW DEDUCTIONS individual and huf FROM AY 2013-14
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By: - CA DEV KUMAR KOTHARI
Dated:
March 18, 2013
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Budget 2013-ADDITIONAL TAX ON COMPANY ON BUY BACK OF UNLISTED SHARES.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 6, 2013
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Interest on Loans for New Houses
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By: - CA DEV KUMAR KOTHARI
Dated:
March 2, 2013
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Budget 2013: The Tricky tax rebate
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By: - CA DEV KUMAR KOTHARI
Dated:
March 1, 2013
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Expectations and some suggestions for the forthcoming Finance Bill 2013.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 26, 2013
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Learning from recent case of Deloitte Consulting India Pvt. Ltd. - we must be very careful while making claims in returns and also while withdrawing claims by filing revised return.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 22, 2013
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Transfer Pricing: Analysis of provision for computation of arm's length price.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
February 11, 2013
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An analysis of new section 50D for taxation of ‘capital gains’ based on market value of asset in certain cases.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
February 8, 2013
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ACTUAL NATURE OF USE OF VEHICLE IS IMPORTANT – lessor is entitled to higher rate of depreciation when vehicle is used for running on hire, though by lessee.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 19, 2013
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CASE OF RAUNAQ EDUCATION FOUNDATION-AN UNNECESSARY CASE OF PATENTLY WRONG LITIGATION BY REVENUE.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 15, 2013
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SALE VALUE OF CARBON CREDIT IS CAPITAL RECEIPT- a point of view earlier expressed by the author, now find acceptance in judgment of the Tribunal.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 3, 2013
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Incentive by way of initial or additional depreciation under section 32(1)(iia) can be allowed in two years.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 1, 2013
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SHARE APPLICATION MONEY IS NOT LOAN OR DEPOSIT- however preferable mode is through A/c payee cheques or other permitted banking instruments for receiving and refunding share application money.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 28, 2012
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Deduction under new section 80CCG w.e.f. 1st April,2013 in terms of the Rajiv Gandhi Equity Savings Scheme, 2012- a complex deduction with lot of conditions and contingencies- apparently an avoidable deduction by new small investors.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 26, 2012
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Case of Joonktolle Tea & Industries Ltd --Tribunal prescribes certain additional conditions which are not found in the provisions of section 80 IC- a fit case for rectification and also appeal.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 13, 2012
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Keyman insurance policies- some important aspect of a financial tool for risk coverage and tax deferment.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 11, 2012
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Order of Tribunal in case of Allied Resins & Chemicals Ltd – vital points “set off of business loss in ninth year is permissible” seems to have been missed by learned counsel of assessee.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 23, 2012
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Learning from case of Price Waterhouse Coopers (P.) Ltd- avoid casual and careless approach- be more careful.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 20, 2012
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