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Income Tax - Articles By: C.A. DEV KUMAR KOTHARI |
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Slump Sale: Transfer under a scheme under the Companies Act can also attract Section 50B.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
April 29, 2012
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LIMITATION- LAW AS ON 1ST APRIL OF ASSESSMENT YEAR WILL APPLY A FAVORABLE VIEW IS ADOPTED.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
April 24, 2012
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Unjust and unreasonable amendment vide notification dated 30.03.2012 withdrawing higher rate of depreciation for certain renewable energy machines to be installed on or after 01.04.2012. A request for reconsideration.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
April 2, 2012
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BUDGET PROPOSAL IN RELATION TO AMENDMENT OF SECTION 56 OF THE INCOME TAX ACT 1961 VIDE FINANCE BILL 2012.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 19, 2012
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Budget 2012: Amendment to overcome judgment of the Supreme Court in case of Vodaphon Explanations for the removal of doubts – very unfortunate trend on legislation in law.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 19, 2012
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The Finance Bill 2012 :Amendments in relation to exemptions under Income-tax Act 1961
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 18, 2012
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BUDGET PROPOSAL IN RELATION TO INCOME TAX VIDE FINANCE BILL 2012
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 17, 2012
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Consideration for transfer of tenancy or leasehold rights -section 50C is not applicable.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 17, 2012
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Search operations- basic human rights must be protected.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 15, 2012
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APPEAL ADMINISTRATION: COMMISSIONER (APPEALS) – PART DISPOSAL OF APPEALS CAN EXPEDITE JUSTICE AND RECOVERY .
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 10, 2012
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DEPRECIATION-WRITTEN DOWN VALUE- EXPLANATION 6 TO S.43(6): DEDUCTION OF NOTIONAL DEPRECIATION FROM COST IS AGAINST SCHEME OF DEPRECIATION AND WELL SETTLED LEGAL POSITION.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 6, 2012
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Awarding heavy costs is the only way to prevent Dept from indulging into un-necessary litigation
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By: - C.A. DEV KUMAR KOTHARI
Dated:
February 29, 2012
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Capital gains: Donor’s date of acquisition is relevant for inflating cost of acquisition and cost of improvement with cost of inflation index (CII) for computing capital gains on sale by donee- authors views find support from Bombay and Delhi High Courts.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
February 28, 2012
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Tax deduction at source (TDS) is desirable on interest paid on income tax refund – as an alternative Central Government may pay interest at reduced rate and make interest tax free.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 18, 2012
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Investment in shares is a business and earning of dividend is not only purpose of investment, dividend being taxable S. 14A should not be applied.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 16, 2012
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DEPRECIATION – ALLOWABLE AMOUNT AND ACTUAL ALLOWANCE AGAINST CHARGEABLE PROFITS OR GAINS two important concepts in section 32 on the Income-tax Act, 1961.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 7, 2012
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Limit for rectification, revision and reassessment proceedings are desirable for result orientation and ABC Control.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 3, 2012
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ITAT- administration: Unified pay scale of member and vice president (VP) does not mean that they are equal in seniority. The President of the Tribunal has no power to write the Members’ ACR- recently so held by Madras High Court.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 30, 2011
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DISPUTE RESOLUTION PANEL- seemingly another source of increased litigation and delayed justice –beneficial only for professional and not for revenue and taxpayer.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 23, 2011
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Budget suggestions for benefit of revenue: Prefer more advance tax in comparison to TDS REDUCE T.D.S. RATES WITH LOWER EFFECTIVE TAX RATES.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 22, 2011
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