Income Tax - Articles By C.A. DEV KUMAR KOTHARI

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Income Tax - Articles By: C.A. DEV KUMAR KOTHARI
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	COD Powers of High Court and amendments through Budget 2009 - High Court has no power to condone delay in filing of appeal u/s 260A- Bombay High Court (following judgment of the Supreme Court in relation to S. 35G(9) of the CE Act. And proposal in The Finance (no.2) Bill 2009 to amend CE Act.
	By: - C.A. DEV KUMAR KOTHARI Dated: July 24, 2009
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	Exemption and proposed amendment relating to political parties. 2 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: July 19, 2009
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	Forfeiture of share amount to extinguishment hence transfer, loss of payments made earlier is allowable
	By: - C.A. DEV KUMAR KOTHARI Dated: July 16, 2009
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	Finance Bill 2009 - Proposed definition of "manufacture" will unsettle many settled things and is likely to involve further litigation.
	By: - C.A. DEV KUMAR KOTHARI Dated: July 12, 2009
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	In case additional income tax on fringe benefits (FBT) is considered proper and valid then simple way is to tax employers @ 5- 7% of total employees cost and exempt all employees from paying tax on salary and perquisites to achieve simplification and result orientation.
	By: - C.A. DEV KUMAR KOTHARI Dated: June 30, 2009
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	TDS on Hotels – Activities of Hotels are not Works Contract 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: June 17, 2009
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	BUDGET 2009 - RESULT ORIENTATION OF POLICIES AND PROVISIONS 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: June 13, 2009
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	FBT PAID DEPRECIATION IS NOT ACTUALLY ALLOWED UNDER THE INCOME TAX ACT IT CAN BE ADDED BACK IN WDV a point of view.
	By: - C.A. DEV KUMAR KOTHARI Dated: June 12, 2009
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	TAX AUDIT OF INDIVIDUALS , HUF AND OTHER CLIENTS WHO ARE NOT FULLY ORGANIZED - INFORMATION SHOULD BE IN RESPECT OF ALL UNITS AND PERSONS WHOSE INCOME IS CLUBBED otherwise litigation may take place for penalty.
	By: - C.A. DEV KUMAR KOTHARI Dated: June 8, 2009
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	Estimated liability to discharge obligations under product guarantee or warranty may be allowed as per recent judgment of the Supreme court. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: May 22, 2009
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	ACTUAL USE OF MOTOR VEHICLES- fines paid can help assessee to establish actual use.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 18, 2009
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	MAT- BOOK PROFIT - EXPENDITURE MAY NOT BE ALLOWABLE YET DEDUCTIBLE FROM BOOK PROFIT a discussion with help of decision of ITAT.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 13, 2009
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	SEPARATE PROFIT AND LOSS ACCOUNT FOR THE PURPOSE OF MAT ARE REQUIRED. HOWEVER, THERE ARE VITAL DIFFERENCES IN THIS REGARD IN THREE SECTIONS. Therefore, recent judgment of Gujarat high Court on S. 115J are partly helpful for recent years.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 11, 2009
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	BUSINESS DEDUCTIONS - DIVERSION OF PROFIT FOR MAINTAINING AND IMPROVING DIVIDEND,PAT AND GOODWILL - a brainstorming exercise.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 11, 2009
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	CORPORATE MEMBERSHIP FEES OF CLUBS MAY BE ALLOWED AS BUSINESS EXPENDITURE.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 8, 2009
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	Accounting and income-tax practice - OWNERSHIP APARTMENTS- DEPRECIATION- segregate cost of share in land and common facilities a general discussion with a decision of ITAT.
	By: - C.A. DEV KUMAR KOTHARI Dated: April 29, 2009
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	Avoid frequent amendments in I.T.Rules by applying foresight: Higher Deprecation on commercial vehicles- eligible period for acquisition has been extended up to 30th September 2009 vide notification dated 21st April, 2009 as against up to 31st march 2009 fixed by earlier notification dated 19.01.2009 issued by CBDT.
	By: - C.A. DEV KUMAR KOTHARI Dated: April 25, 2009
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	Tax audit report- latest amendment to form 3CD and some issues relating to micro, small and medium enterprises and suggestion to apply Section 43B to all sums payable to such suppliers instead of disallowing interest payable or paid to such parties. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: April 22, 2009
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	Budget 2009 - DEPRECIATION - Suggestions: Accelerated depreciation with few type of assets can be introduced with option to claim depreciation at any time - Books should include e-books. 2 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: April 20, 2009
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	TAXATION OF CAPITAL GAINS IN HANDS OF RECIPIENT OF ASSETS ON DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: April 15, 2009
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