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Showing 1521 to 1540 of 1597 Records

	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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	FBT- PREPAID ELECTRONIC MEAL CARDS- a burdensome exemption- can't we think of simple exemptions involving petty payments? 2 Comments
	By: - C.A. Uma Kothari Dated: January 21, 2009
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	RESTRICTED SCOPE OF SCRUTINY IN CASES SELECTED FOR SCRUTINY THROUGH "CASS" IN THE "AST" MODULE! 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: January 15, 2009
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	DEPRECIATION - AVOID LAST MOMENT PURCHASE OF NEW ASSETS to avoid doubts, disallowance, penalty and litigation a lesson from recent judgment on penalty.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 15, 2009
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	CBDT says electronically filed return on 30.09.08 but acknowledgement shows date 01.10.08- are to be treated as filed in time. - Suggestion to waive condition of 'filed on 30.09.08' to avoid disputes and controversies. 2 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: January 6, 2009
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	EXPLANATION REGARDING GROSS PROFIT MARGINS
	By: - C.A. DEV KUMAR KOTHARI Dated: December 25, 2008
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	DEPRECIATION ON MEMBERSHIP RIGHTS USED FOR THE PURPOSE OF BUSINESS OR PROFESSION
	By: - C.A. DEV KUMAR KOTHARI Dated: December 21, 2008
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	Board's circular on guidelines on selection of returns for scrutiny are beneficial circulars- should be strictly adhered to scrutiny can be restricted.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 15, 2008
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	Interest on borrowed capital unjust check on liberal deduction vide proviso to section 36(1)(iii).
	By: - C.A. DEV KUMAR KOTHARI Dated: December 9, 2008
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	DEPRECIATION ON ASSETS USED BY SALARY EARNERS 7 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: December 5, 2008
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	No justification for appeal fees payable by taxpayer as appeal is usually to get redressal of wrongs done by revenue officers.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 5, 2008
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	For better tax administration for assessee, auditors and A.O.: TAR -Synchronization of certain due date or last date for better compliance and tax administration.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 21, 2008
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	DEEMED SPECULATION BUSINESS IN SHARES OF OTHER COMPANIES- some finer issues.
	By: - C.A. Uma Kothari Dated: November 19, 2008
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	TAX AUDIT REPORT - LITTLE MORE CARE FOR BETTER AUDIT SERVICE
	By: - C.A. DEV KUMAR KOTHARI Dated: November 19, 2008
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	TAX AUDIT REPORT- LIMIT SHOULD BE RAISED AND MADEFLEXIBLE BY WAY OF RULES. 4 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: November 13, 2008
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	SECTION 40A(2) AND TAXAUDIT REPORT 'payment' to related persons only are required to be reported. 1 Comment
	By: - C.A. Uma Kothari Dated: November 13, 2008
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	ITAT-PROCEDURE- PRONOUNCEMENT OF ORDER IS REQUIRED AN ORDER YET TO BE PRONOUNCED MAY NOT BE CONSIDRED AN ORDER AT ALL.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2008
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	For better tax administration and tax payer relations:
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2008
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	Capital asset -investment activity is vocation or business being an adventure or concern in nature of commerce. Income/ loss from such activity will fall under different heads of income.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 1, 2008
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	The revenue must respect and regard the taxpayers who comply with voluntarily even if after some delay.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 24, 2008
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