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Income Tax - Articles By: C.A. DEV KUMAR KOTHARI |
| Showing 441 to 460 of 717 Records |
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LEARNING FROM JUDGMENT IN CASE OF FAG Bearings India Ltd- be very careful before paying tax (or any sum to any one) and have proper checks and controls.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 12, 2012
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Intangible assets- true meaning is required to be considered and not nomenclature given like ‘goodwill’.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 31, 2012
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SCRAP SALE MUST BE REGARDED AS RECOVERY OF PART OF COST OF MATERIAL AND NOT TURNOVER
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 23, 2012
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Goodwill is intangible asset, eligible for depreciation allowance.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 7, 2012
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Stock valuation: The amount pertaining to element of capital incentive or amount which stand diverted at source need to be excluded for valuation purposes- a discussion in view of recent Supreme Court judgment.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 5, 2012
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The Supreme Court expresses concern about delays in filing of appeals by revenue.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 22, 2012
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Alternate Minimum Tax on assessee other than company- An analysis
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 4, 2012
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Directors remuneration – applicability of section 192 and / or S.194J – need to recheck and decide again proper section of TDS in view of amendment w.e.f. 01.07.12.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 11, 2012
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FREEBIES TO DOCTORS – NOT ALLOWABLE EXPENDITURE BUT TAXABLE IN HANDS OF DOCTORS- CBDT.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 7, 2012
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Electricity is an item produced as an article , thing or goods and process of generation of electricity is akin to manufacture - initial depreciation allowed to NTPC.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 30, 2012
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Learning from reported judgment in case of Super Star Amitabh Bachachan
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 17, 2012
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Mistake in circular about pension Scheme need immediate rectification to avoid confusions and litigation.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 5, 2012
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PENSION SCHEME IS GOOD FOR TAX DEFERMENT- PARTICULARLY FOR HIGH SALARY EARNERS .
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 3, 2012
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Dismissal of appeal of revenue by Bombay High Court about disallowance under Section 14A in case of Delite Enterprises - need proper understanding- an analysis.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 27, 2012
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STOCK VALUATION - No real and substantial impact on revenue over two years hence additions are not result oriented and assessee should not be forced to pursue litigation
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 26, 2012
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Minor child is separately eligible for incentive for investment of capital gains.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 19, 2012
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SALE VALUE OF CARBON CREDIT IS CAPITAL RECEIPT- a point of view supported by judicial rulings.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 18, 2012
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Penalty for concealment of income under section 271(1) ( c )- not applicable in case tax payable is imposed by way of MAT – says the Supreme Court by dismissing appeal of revenue .
2 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
May 23, 2012
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For benefit of revenue: Care required by revenue officers.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
May 22, 2012
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LEARNING FROM REPORTED JUDGMENTS– learning from case of SREI Infra 2012 -TMI - 212606 - DELHI HIGH COURT .
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By: - C.A. DEV KUMAR KOTHARI
Dated:
May 9, 2012
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