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Income Tax - Articles - Knowledge sharing |
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DRAFT ASSESSMENT ORDER UNDER SECTION 144C OF INCOME TAX ACT, 1961 – MANDATORY?
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By: - Mr. M. GOVINDARAJAN
Dated:
February 12, 2018
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Mr. M. GOVINDARAJAN
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Concept of deemed dividend and tax thereon must be discontinued as it appears not effective.
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By: - CA DEV KUMAR KOTHARI
Dated:
February 9, 2018
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CA DEV KUMAR KOTHARI
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EXEMPTION UNDER SECTION 10(10B) OF INCOME TAX ACT, 1961
4 Comments
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By: - Mr. M. GOVINDARAJAN
Dated:
February 9, 2018
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Farmer Exporter or Exported from Registered Farm.
1 Comment
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By: - Kishan Barai
Dated:
February 5, 2018
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Kishan Barai
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Budget 2018 - Direct tax - Birds eye view
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By: - CS Swati Dodhi
Dated:
February 1, 2018
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CS Swati Dodhi
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Budget 2018 - ONE TO ALL
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By: - CS Swati Dodhi
Dated:
February 1, 2018
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Major Takeaways - Budget 2018
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By: - CS Swati Dodhi
Dated:
February 1, 2018
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Union Budget 2018 Highlights
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By: - CS Swati Dodhi
Dated:
February 1, 2018
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Depreciation - Reduction of higher rates of 100, 80, 60 and 50% to 40% in a single stroke –amendment is not justified
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By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2018
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CA DEV KUMAR KOTHARI
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Read S. 68 of IT Act with NI Act: Provisions relating to cheque in the Negotiable Instruments Act, 1881 need to be considered in context of S.68 of Income-tax Act, 1961 – a reading again and reconsideration of some judgments allowing invocation of S. 68 for receipts by cheque is desirable
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2018
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CA DEV KUMAR KOTHARI
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Section 2.22.e deemed dividend though cheque was not deposited but returned and cancelled - un-necessary litigation by revenue
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By: - CA DEV KUMAR KOTHARI
Dated:
January 27, 2018
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CA DEV KUMAR KOTHARI
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LETTER TO AO – ACCEPTING ADDITION TO AVOID LITIGATION
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
January 17, 2018
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CA DEV KUMAR KOTHARI
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Revenue friendly amendments must be prospective- revenue must not un-necessarily indulge into litigation by applying retrospectivity.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 30, 2017
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CA DEV KUMAR KOTHARI
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Charitable Institutions: Depreciation is allowable as per general rules as well as per Income-tax Act. Allowed even when purchase of assets was considered as application of income
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By: - CA DEV KUMAR KOTHARI
Dated:
December 27, 2017
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CA DEV KUMAR KOTHARI
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Recent Instruction about expanding scope of scrutiny and some related issues- limitation to serve notice for expanded scrutiny
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By: - CA DEV KUMAR KOTHARI
Dated:
December 18, 2017
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CA DEV KUMAR KOTHARI
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ITBA – suggestion -1
E-Filing portal - Income Tax Business Application (ITBA) module – suggestion to provide for uploading of zip file. Rar file etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 14, 2017
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CA DEV KUMAR KOTHARI
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S.43B -Un-necessary litigation by revenue an appeal before the Supreme Court on an issue which was well settled. S.43B must be omitted from the Income-tax Act
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By: - CA DEV KUMAR KOTHARI
Dated:
December 12, 2017
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CA DEV KUMAR KOTHARI
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The observations in the Judgment of the Supreme Court in case of Gemini Distilleries about Circular- a case of improper reliance of Circular having vital difference
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By: - CA DEV KUMAR KOTHARI
Dated:
December 11, 2017
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CA DEV KUMAR KOTHARI
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TEST OF ‘COMMERCIAL EXPEDIENCY’ FOR DETERMINING EXPENDITURE
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By: - Mr. M. GOVINDARAJAN
Dated:
November 9, 2017
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Mr. M. GOVINDARAJAN
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Section 79 – carry forward of loss- information in ITR – Schedule CFL is only informative and does not amount to a claim
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By: - CA DEV KUMAR KOTHARI
Dated:
November 8, 2017
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CA DEV KUMAR KOTHARI
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