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Supreme Court’s judgment on aspect of remuneration to Doctors in context of charitable institutions need a reconsideration.
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By: - DEV KUMAR KOTHARI
Dated:
June 10, 2022
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DEV KUMAR KOTHARI
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PROSECUTION AGAINST AN ASSESSEE UNDER INCOME TAX ACT, 1961 WHEN THE ASSESSMENTS ARE QUASHED ON LIMITATION
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By: - Mr. M. GOVINDARAJAN
Dated:
June 8, 2022
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Mr. M. GOVINDARAJAN
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BINDING EFFECT OF ADVANCE RULING ON THE INCOME TAX DEPARTMENT
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By: - Mr. M. GOVINDARAJAN
Dated:
June 7, 2022
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Mr. M. GOVINDARAJAN
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Imposed fine of INR 50K on the Revenue Authority for illegal recovery of disputed tax demand
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By: - CA Bimal Jain
Dated:
May 31, 2022
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CA Bimal Jain
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NOTICES RELATING TO REASSESSMENT PROCEEDINGS WITHOUT APPLICATION OF ANY MINDS –notice to agent like authorized signatory in bank account, for allegations of escapement of income in hands of agent.
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By: - DEV KUMAR KOTHARI
Dated:
May 25, 2022
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DEV KUMAR KOTHARI
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A case of un-necessary reassessment and harassment Proviso to S.139(1) inserted w.e.f. 01.04.2020 for compulsory filing of ITR in some cases is prospective and not retrospective.
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By: - DEV KUMAR KOTHARI
Dated:
May 24, 2022
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DEV KUMAR KOTHARI
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Revised return of income – last date allowed must be made rational ,logical ,reasonable and result oriented for more confidence building between tax department and tax payers.
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By: - DEV KUMAR KOTHARI
Dated:
May 17, 2022
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DEV KUMAR KOTHARI
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NOTIONAL RENT OF HOUSE PROPERTY HELD AS STOCK-IN-TRADE IS NOT TAXABLE UNDER HEAD ‘income from house property’ – discussion in view of recent and some earlier judgments. This will not be taxable even in view of clause (5) in section 23 w.e.f. 01.04.2018- a point of view
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By: - DEV KUMAR KOTHARI
Dated:
May 12, 2022
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DEV KUMAR KOTHARI
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PROVISIONS OF INCOME TAX ACT, 1961 APPLICABLE TO CHARITABLE TRUSTS FOR THE FINANCIAL YEAR 2022-2023
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By: - Mr. M. GOVINDARAJAN
Dated:
May 11, 2022
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Mr. M. GOVINDARAJAN
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TAX DEDUCTION AT SOURCE (TDS) on security charges, guarantee charges.
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By: - DEV KUMAR KOTHARI
Dated:
May 9, 2022
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DEV KUMAR KOTHARI
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UPDATED INCOME TAX RETURN
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By: - Mr. M. GOVINDARAJAN
Dated:
May 7, 2022
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Mr. M. GOVINDARAJAN
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INDIAN INCOME TAX UPDATED RETURN – ITR U – preliminary analysis of relevant provisions
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By: - DEV KUMAR KOTHARI
Dated:
May 5, 2022
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DEV KUMAR KOTHARI
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DISPUTED AMOUNT OF TAX / PENALTY IS TO BE CONSIDERED FOR MAINTAINABILITY OF APPEAL
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By: - DEV KUMAR KOTHARI
Dated:
May 4, 2022
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DEV KUMAR KOTHARI
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Prejudices and mechanical style of working continue – while issuing notices us 148 A, Enquiry and order us 148A and then notice us 148- as per recent experience new provisions are not likely to serve purposes and roving enquiry will continue in name of reassessment.
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By: - DEV KUMAR KOTHARI
Dated:
April 18, 2022
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DEV KUMAR KOTHARI
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e-DISPUTE RESOLUTION SCHEME, 2022
1 Comment
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By: - Mr. M. GOVINDARAJAN
Dated:
April 15, 2022
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Mr. M. GOVINDARAJAN
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RECENT CHANGES IN INCOME TAX ACT, 1961
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By: - Mr. M. GOVINDARAJAN
Dated:
April 8, 2022
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Mr. M. GOVINDARAJAN
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FINANCE ACT, 2022 – CHANGES IN TDS PROVISIONS
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By: - Mr. M. GOVINDARAJAN
Dated:
April 7, 2022
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Mr. M. GOVINDARAJAN
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An analysis of S.148A inserted with effect from 01.04.2021 by the FA 2021. It provides for mandatory steps and stages with prior approval of Pr.CIT / CIT at various stages
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By: - DEV KUMAR KOTHARI
Dated:
March 23, 2022
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DEV KUMAR KOTHARI
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CRITICAL ANALYSIS OF SECTION 68 OF INCOME TAX ACT, 1961
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By: - CAPushpkumar Sahu
Dated:
March 19, 2022
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CAPushpkumar Sahu
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S. 147 : Reassessment-Revenue directed to guidelines for reassessment- CBDT to issue guidelines to its officerrs based on the Order with clear instructions which are to be strictly followed. [S. 148, 149, 150, 151, Art. 226]
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By: - CA DEV KUMAR KOTHARI
Dated:
March 8, 2022
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CA DEV KUMAR KOTHARI
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