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In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO
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By: - CA Bimal Jain
Dated:
December 2, 2022
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CA Bimal Jain
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S.68- cash credit – foreign gifts. Judgment popularly referred as case of P.Mohankala deserves a reconsideration in view of facts found by Tribunal which were analyzed in a reasonable manner by High Court.
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By: - DEV KUMAR KOTHARI
Dated:
November 22, 2022
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DEV KUMAR KOTHARI
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Hyper technical attempt to defeat a provision and its object will be to invite the elephant in the room. Case of SBI about TDS from salary – issue LTC exemption.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
November 18, 2022
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DEV KUMAR KOTHARI
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Unnecessary litigation by revenue on settled legal position is causing brain drain: Reassessment not permissible on mere change of opinion recently reiterated by the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
November 8, 2022
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DEV KUMAR KOTHARI
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Play safe and file ITR by 31st October 2022 for AY 2022-23 in cases in which any audit report under provisions of Income-tax Act, 1961 is not required to be electronically furnished. Although audit report under other enactment is required. Extended date of Seventh November, 2022 may not apply in such cases.
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By: - DEV KUMAR KOTHARI
Dated:
November 2, 2022
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DEV KUMAR KOTHARI
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Income Tax Act, 1961 Authorities and Tribunal are Court
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By: - DEV KUMAR KOTHARI
Dated:
October 29, 2022
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DEV KUMAR KOTHARI
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Charitable institution, society or trust should ‘solely’ engage itself in educational activities and not in any activity of profit to enjoy tax exemption
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By: - CA Bimal Jain
Dated:
October 29, 2022
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CA Bimal Jain
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL SURVEILLANCE MEASURES OF STOCK EXCHANGES AND SEBI NOT BROUGHT TO NOTICE OF HIGH COURT LEADING TO WRONG CONCLUSION OF PRICE RIGGING AND MANIPULATION BY INVESTORS.
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By: - DEV KUMAR KOTHARI
Dated:
October 28, 2022
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DEV KUMAR KOTHARI
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL PROVISIONS OF INDIAN EVIDENCE ACT MISSED BY COUNSELS LEADING TO A JUDGMENT WHICH NEED SERIOUS RECONSIDERATION OTHERWISE TAX AUTHORITIES ARE LIKELY TO APPLY PRESUMPTIONS TO DISCARD MANY TYPE OF EVIDENCE.
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By: - DEV KUMAR KOTHARI
Dated:
October 27, 2022
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DEV KUMAR KOTHARI
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REFUSAL OF ASSESSEE TO TAKE NOTICE IS A GOOD SERVICE
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By: - Mr. M. GOVINDARAJAN
Dated:
October 19, 2022
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TAX AUDIT REPORT (TAR) - specified date need to be changed.
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By: - DEV KUMAR KOTHARI
Dated:
October 18, 2022
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DEV KUMAR KOTHARI
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DETERMINATION OF INCOME TAX UNDER SECTION 115BBE OF INCOME TAX ACT, 1961
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By: - Mr. M. GOVINDARAJAN
Dated:
October 15, 2022
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International Taxation
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By: - Atul Sharma
Dated:
October 13, 2022
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Faceless assessment notice u.s. 133.6 of Income-tax Act:
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By: - DEV KUMAR KOTHARI
Dated:
October 12, 2022
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APPELLATE JURISDICTION OF HIGH COURT FOR INCOME TAX CASES
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By: - Mr. M. GOVINDARAJAN
Dated:
October 7, 2022
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S.234F - Delayed Filing of ROI- mandatory fees – is not justified.
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By: - DEV KUMAR KOTHARI
Dated:
September 30, 2022
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Faceless assessment rectification and appeals- Authorities must look into records of all related proceedings information on portal of department and should not act unreasonably to harass taxpayers by raising huge demands.
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By: - DEV KUMAR KOTHARI
Dated:
September 1, 2022
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Interest on TDS late payment u/s 201(1A) of the Income-Tax Act 1961
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By: - Pradeepta Pyne
Dated:
August 26, 2022
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Utilisation of ITC excise duty with output tax, considered as actual payment and allowed as deduction u/s 43B of IT Act
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By: - CA Bimal Jain
Dated:
August 25, 2022
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CA Bimal Jain
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S.194-IA - TDS BY TRANSFEREE OF IMMOVABLE PROPERTY analysis and discussions.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
August 23, 2022
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DEV KUMAR KOTHARI
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