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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	DEEMED SPECULATION BUSINESS IN PURCHASE AND SALE OF SHARES- fall in stock valuations shall also be deemed speculative loss- so held by Bombay High Court- the decision needs a review and appeal before the Supreme Court because artificial meaning must be interpreted in a purpose seeking manner and not as per plain language.
	By: - C.A. DEV KUMAR KOTHARI Dated: April 11, 2009
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	APPEAL FEES IN CASE OF LOSS 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: April 10, 2009
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	LIABILITY ON UNCLAIMED DEBENTURES WRITTEN BACK- HELD INCOME - the decision of Bombay high Court need reconsideration. BY DEV KUMAR KOTHARI 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: March 26, 2009
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	SECURED LOAN BY WAY OF REVERSE MORTGAGE an analysis and some suggestions. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: March 24, 2009
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	RATE OF DEPRECIAITON -THE WHOLESOME APPROACH IS REQUIRED
	By: - C.A. DEV KUMAR KOTHARI Dated: March 20, 2009
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	APPEAL AGAINST DEAD PERSON IS VOID AND NOT MAINTAINABLE - Care required by revenue:.
	By: - C.A. DEV KUMAR KOTHARI Dated: March 17, 2009
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	PROPER JURISDICTION IS ESSENTIAL TO ENSURE MAINTAINABILITY OF ANY PROCEEINGS INCLUDING APPEALS OF REVENUE.
	By: - C.A. DEV KUMAR KOTHARI Dated: March 17, 2009
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	SECTION 54 and 54F - SALE PROCEEDS VS INVESTMENT IN RESIDENTIAL HOUSE - liberal approach to achieve purpose of investment in residential houses is required. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: March 3, 2009
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	Tribunal must decide the appeal on merit if adjournment is not allowed as requested by both parties before it- practice of multiplying cases by dismissal of appeals is not proper.
	By: - C.A. DEV KUMAR KOTHARI Dated: March 3, 2009
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	UN-NECESSARY APPEALS BY REVENUE MUST BE AVOIDED- A RECENT CASE BEFORE SUPREME COURT in case of CIT, Dibrugarh versus Doom Dooma India Ltd. 2009 -TMI - 32437 shows un-necessary litigation by revenue on issues which were settled long ago.
	By: - C.A. DEV KUMAR KOTHARI Dated: February 25, 2009
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	Regarding WDV in case of computation of income under Rules 7A, 7B and 8 of the income Tax Rules- recent judgment of Kerala HC- a critique
	By: - C.A. DEV KUMAR KOTHARI Dated: February 25, 2009
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	'Business Profit' includes depreciation written back in context of section 32AB. However, the question of law left open by the Supreme Court - also some relevant discussion on binding nature of judgments or persuasive value.
	By: - C.A. DEV KUMAR KOTHARI Dated: February 24, 2009
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	DETERMINATION OF BUSINESS PROFIT IN PROPERTY BUSINESS - Sold parts attract taxable income even if entire project is not yet complete , cost or market value whichever is less should be adopted for stock-in-trade at year end.
	By: - C.A. DEV KUMAR KOTHARI Dated: February 16, 2009
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	'MAT' AND NECESSARY ADJUSTMENT IN BOOK PROFIT IN VIEW OF NOTES, OBSERVATION, DISCLOSURES OR QUALIFICATION ON ACCOUNTS SECOND ARTICLE IN VIEW OF RECENT JUDGMENT OF DELHI HIGH COUTRT
	By: - C.A. DEV KUMAR KOTHARI Dated: February 10, 2009
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	INCOME BY ILLEGAL MEANS LIKE FABRICATION OF TDS CERTIFICATES IS TAXABLE INCOME.
	By: - C.A. DEV KUMAR KOTHARI Dated: February 10, 2009
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	INTEREST ON FDR OUT OF TEMPORARY SURPLUS BUSINESS FUNDS IS BUSINESS INCOME- Bombay High Court. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: February 8, 2009
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	Depreciation avoid last moment rush- part III: DELAYED ANNOUNCEMENT OF INCENTIVE TO COMMERCIAL VEHICLE MANUFACTURERS AND /OR OPERATORS by way of higher rate of depreciation.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 29, 2009
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	Amendment of Rule 37A- an analysis and suggestions to avoid frequent amendments.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 29, 2009
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	CARRYFORWARD OF LOSS VIS A VIS OTHER DEDUCTIONS- relevant provisions are to be applied and not general Rules of filing of return of loss. An analysis in view of SC Ruling.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 25, 2009
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	POLICY MODIFICATIONS FOR MAXIMIZATION OF PROFIT AFTER TAX (PAT) ON CHANGES IN FISCAL POLICIES OF GOVERNMENT SHOULD NOT BE DOUBTED AS COLORABLE DEVICE TO AVOID TAX. – a study in context of capital gain or business income when security transaction tax is paid.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 25, 2009
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