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Income Tax - Articles - Knowledge sharing |
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Limited Scrutiny- scope is to be understood in reasonable manner and not to indulge into roving enquiry leading to litigation.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
January 28, 2020
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CA DEV KUMAR KOTHARI
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Acceptance of payment through prescribed electronic modes section 269SU- Can you accept payment thru account payee cheque
3 Comments
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By: - Sushil Singh
Dated:
January 18, 2020
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Sushil Singh
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Before filing appeals and reply to other notices – check validity of document like notices, orders, letter etc. if valid document is not found in search document- can be regarded as non est.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 16, 2020
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CA DEV KUMAR KOTHARI
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SCRUTINY AND ROVING ENQUIRY SHOULD BE AVOIDED INSTEAD RECONCILIATION OF FIGURES IN DOCUMENT CAN BE SOUGHT FOR MANY SORT OF DIFFERENCES.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 13, 2020
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CA DEV KUMAR KOTHARI
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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.
3 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
January 9, 2020
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CA DEV KUMAR KOTHARI
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CLAIMING THE LOSSES OF THE CURRENT YEAR IN THE REVISED RETURN
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By: - Mr. M. GOVINDARAJAN
Dated:
January 9, 2020
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Mr. M. GOVINDARAJAN
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Forms prescribed under main enactment cannot curtail provisions of main enactment
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By: - CA DEV KUMAR KOTHARI
Dated:
December 25, 2019
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CA DEV KUMAR KOTHARI
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PAN: case of I-VEN INTERACTIVE LIMITED (SC)- ADDRESS OF ASSESSEE - NOTICE SERVED AT ADDRESS AS PER PAN RECORD HELD VALID BY THE SUPREME COURT- VITAL DIRECTLY RELEVANT PROVISIONS NOT AT ALL REFERRED AND CONSIDERED SO JUDGMENT NEED RECONSIDERATION.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 17, 2019
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CA DEV KUMAR KOTHARI
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CONDONATION OF DELAY : Supreme Court condoned delay of 1754 days for reason that appellants took steps to file appeal before High Court, as soon as came to know of order of Tribunal and had no earlier knowledge of order - this fact was not refuted by respondent/ Revenue.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 3, 2019
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CA DEV KUMAR KOTHARI
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Scope of appeals under Income-tax Act is wider- Courts need not entertain Writ Petitions when there is effective remedy available by way of appeal and revision.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 30, 2019
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CA DEV KUMAR KOTHARI
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Final tax collection should be preferred policy and not first collect then refund or allow credit- for simplicity and also to avoid chances of tax rackets
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
November 19, 2019
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CA DEV KUMAR KOTHARI
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Deficiencies in ITR form should not prevent assesse from preferring legal claims.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 6, 2019
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CA DEV KUMAR KOTHARI
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Capital gains on transfer of property when transfer took place in earlier years- some practical aspects and discussion of a recent order of tribunal.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 31, 2019
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CA DEV KUMAR KOTHARI
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Penalty u/s 271.1.c for disallowance u/s 14A.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 25, 2019
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CA DEV KUMAR KOTHARI
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EMPLOYEES CONTRIBUTIONS TO FUNDS ground realities must be recognized by the Legislators, Judiciary , Governments and authorities to avoid un-necessary litigation.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
October 16, 2019
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CA DEV KUMAR KOTHARI
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EMPLOYEES CONTRIBUTIONS TO FUNDS- UN-NECESSARY LITIGATION BY REVENUE.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 15, 2019
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CA DEV KUMAR KOTHARI
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Input Tax Credit (ITC) of GST should be claimed as tax actually paid in year of actual payment – discussion with reference to mandatory provisions and some judgments.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 14, 2019
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CA DEV KUMAR KOTHARI
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MANNER OF DEPRECIATION FOR NEW CLASSES OF COMPANY ASSESSEE – S.115BA, 115BAA AND 115BAB- casual approach in drafting provisions is not good.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 11, 2019
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CA DEV KUMAR KOTHARI
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New provision for new manufacturing companies – lot of conditions will cause poor chances of availing benefit of lower rate of Income-tax by manufacturers in real sense.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 10, 2019
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CA DEV KUMAR KOTHARI
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New Section 115BAA – a quick clarification by way of circular seems result of desire for publicity hype for clarifications seekers and clarification by CBDT where in fact clarification is not required.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
October 9, 2019
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CA DEV KUMAR KOTHARI
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