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COMPLETE ANALYSIS ON REGISTRATION OF EDUCATIONAL INSTITUTIONAL IN DIFFERENT FORM WITH INCOME TAX LAW
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By: - sandeep rawat
Dated:
August 23, 2018
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sandeep rawat
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Tax audit- unreasonable requirement of reporting about receipt of deemed dividend- the relevant clause should be omitted from Form 3CD for AY 2018-19. For AY 2019-20 clause should be amended to seek report of payments to which S. 2.22.e can be applied
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By: - CA DEV KUMAR KOTHARI
Dated:
August 21, 2018
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CA DEV KUMAR KOTHARI
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Settled legal position -pending appeals on covered matters must be withdrawn by revenue to save time of Courts, public money and avoid un-necessary harassment of tax payers.
Settled legal position must be followed and rectification as per settled legal position must be made to avoid un-necessary and lingering of litigation and to expedite justice as per law.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 20, 2018
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CA DEV KUMAR KOTHARI
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Doctors- after PG course - PAYMENT AGAINST SERVICE BOND IS ALLOWABLE EXPENDITURE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 16, 2018
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CA DEV KUMAR KOTHARI
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Intangible assets in case of professions – cost of education and training to acquire know-how, expertise, to be eligible for grant of licenses – depreciation can be claimed.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 14, 2018
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CA DEV KUMAR KOTHARI
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INCOME TAX INFORMANTS REWARDS SCHEME, 2018
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By: - Mr. M. GOVINDARAJAN
Dated:
August 4, 2018
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Mr. M. GOVINDARAJAN
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AN OVERVIEW-INPUT TAX CREDIT UNDER GST
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By: - sandeep rawat
Dated:
August 3, 2018
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sandeep rawat
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Amendment of Form 3CD – why from 20th August 2018 and not for particular assessment year? Forms specific to assessment year may be provided as in case of year specific ITR forms
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By: - CA DEV KUMAR KOTHARI
Dated:
July 27, 2018
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CA DEV KUMAR KOTHARI
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Revision under S.263 – not permissible on issues already considered by CIT (A) in appeal filed on or before or after the 1st Day of June, 1988
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By: - CA DEV KUMAR KOTHARI
Dated:
July 27, 2018
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CA DEV KUMAR KOTHARI
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ROI FILING DUE DATE IN CASE OF PERSONS HAVING TDS, TCS AND DEALING WITH PERSONS HAVING AUDIT OBLIGATIONS SHOULD BE 30TH NOVEMBER.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 25, 2018
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CA DEV KUMAR KOTHARI
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HABIT OF DESCRIBING “BOGUS” BY TAX AUTHORITIES DESERVES TO BE CONDEMENED- discussion in view of recent judgment of the Supreme Court – SLP of Revenue dismissed after hearing
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
July 11, 2018
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CA DEV KUMAR KOTHARI
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Is buying a car with cash invite Income Tax department?
2 Comments
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By: - Amit Bansal
Dated:
July 2, 2018
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Amit Bansal
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Addition u/s 68 by alleging LTCG as bogus is not justified, the legal position is well settled, and still tax authorities are making additions
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By: - CA DEV KUMAR KOTHARI
Dated:
June 21, 2018
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CA DEV KUMAR KOTHARI
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EXEMPTION OF SKILL DEVELOPMENT TO COMPANY , SEC 35CCD An Analysis of Rules 6AAH, 6AAF,6AAG
1 Comment
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By: - CFAShobhit SRIVASTAVA
Dated:
May 21, 2018
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CFAShobhit SRIVASTAVA
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INTERPRETATION OF THE EXPRESSION ‘ANY OTHER BUSINESS OR COMMERCIAL RIGHTS OF SIMILAR NATURE’ UNDER SECTION 32(1)(ii) OF INCOME TAX ACT, 1961
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By: - Mr. M. GOVINDARAJAN
Dated:
May 10, 2018
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Mr. M. GOVINDARAJAN
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S. 40(a)(ia) - CURATIVE AMENDMENT TO REMOVE UNINTENDED HARDSHIP IS RETROSPECTIVE – THE SUPREMEN COURT RE-AFFIRMS THE RULE.
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By: - CA DEV KUMAR KOTHARI
Dated:
May 9, 2018
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CA DEV KUMAR KOTHARI
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Waiver of loan is not taxable u.s. 28 (iv) or S. 41.1 as held by the honourable Supreme Court- an analysis and updates on related issues
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
May 8, 2018
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CA DEV KUMAR KOTHARI
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Learning from reported cases: Interest paid to close relatives, though similar to bank loan interest but more than paid to third parties- excess disallowed. – Lacking in preparation and presentation of the case.
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By: - DEV KUMAR KOTHARI
Dated:
May 2, 2018
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DEV KUMAR KOTHARI
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Reassessment – facts duly considered, no change in facts, not valid on mere change of opinion- Supreme Court re-affirms settled legal position. Some suggestions about re-assessment to avoid un-desirable litigation by revenue.
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By: - DEV KUMAR KOTHARI
Dated:
May 1, 2018
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DEV KUMAR KOTHARI
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Capital Receipt: earnings relating to creation or expansion of capital structure, may not be income but capital receipt deductible from capital costs- Honourable Supreme Court re-affirm principal in one more context.
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By: - DEV KUMAR KOTHARI
Dated:
April 30, 2018
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DEV KUMAR KOTHARI
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