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Showing 141 to 160 of 167 Records
 
BANKING FOR TRANSPERANCY AND AVOIDANCE OF TAX BY BETTER USE OF CHEQUE,BANK DRAFT, ECS AND E-CHEQUES
  By: - DEV KUMAR KOTHARI        Dated: July 5, 2008
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Dividend Distribution Tax (DDT) - Dividend u/s 2(22) (e) and Chapter XIID an analysis in view of decision of Tribunal in respect to deemed dividend under section 2 (22) (e)- is taxable in hands of shareholders and not the company.
  By: - DEV KUMAR KOTHARI        Dated: June 30, 2008
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Option of assessee to avail or not to avail exemption or deduction.
  By: - Uma Kothari        Dated: June 27, 2008
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Manufacture - Sliced, scented and sweetened betel nut does not involve manufacture - Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: June 22, 2008
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
PROPER ACCOUNTING FOR INTEREST ON INCOME TAX REFUND IS REQUIRED TO AVOID PENALTY- Analysis of judgment of Madras high Court and related issues.
  By: - DEV KUMAR KOTHARI        Dated: June 15, 2008
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Business loss vis a vis business expenditure -an analysis of ruling of the Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: June 14, 2008
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CARE REQUIRED IN MAKING DECLARATION UNDER SECTION 58A OF THE COMPANIES ACT, 1956 TO AVOID ADDITION UNDER SECTION 68 OF THE INCOME TAX ACT.
6 Comments
  By: - DEV KUMAR KOTHARI        Dated: June 13, 2008
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RATE OF DEPRECIATION ON ELECTRIC GENERATORS- different ruling due to different contentions raised before Rajasthan and Gujarat high Courts.
  By: - DEV KUMAR KOTHARI        Dated: June 13, 2008
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No TDS on government levies like service tax , VAT, Municipal tax.
2 Comments
  By: - DEV KUMAR KOTHARI        Dated: June 11, 2008
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Pre-deposit- reduction of amount earlier directed - consideration of humanitarian and other grounds
  By: - DEV KUMAR KOTHARI        Dated: June 11, 2008
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MIS-CONCEPTION OF CHECK ON TAX EVASIONS BY Section 40A (3) Catch the recipients and tax them -some suggestions for the Finance Minister which need to be implemented on urgent basis.
  By: - DEV KUMAR KOTHARI        Dated: May 28, 2008
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'INCOME' DOES NOT INCLUDE `LOSS' FOR ALL PURPOSES
4 Comments
  By: - DEV KUMAR KOTHARI        Dated: May 23, 2008
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New section 268A was not required to tackle departmental appeal on unchallenged/ accepted issues in view of Supreme Courts judgment in the case of B.J. AKKARA, COL. (RETD.) V. GOVERNMENT OF INDIA
  By: - DEV KUMAR KOTHARI        Dated: May 18, 2008
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Prosecution: Failure to file return of income and Fringe Benefit Tax. Discussion of provisions and recent Apex court's ruling and some suggestions to avoid unnecessary litigation in alleged crimes.
  By: - DEV KUMAR KOTHARI        Dated: May 8, 2008
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TDS - Section 194C or S. 194-I analysis and interesting learning for assessee and the revenue from litigation in case of Cocacola decided by the Supreme Court.
4 Comments
  By: - DEV KUMAR KOTHARI        Dated: May 4, 2008
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Depreciation 'written down value' -a recent judgment rendered by the Kerala High Court is contrary to settled legal position apparently causing miscarriage of justice due to failure of counsels to point out relevant provisions and settled legal position.
  By: - DEV KUMAR KOTHARI        Dated: May 4, 2008
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Capital or revenue expenses:- membership fees etc, having enduring advantage
  By: - DEV KUMAR KOTHARI        Dated: May 3, 2008
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Valuation of stocks and particularly scrap and obsolete stock much disputes about almost nothing- revenue should adopt a purpose seeking approach in overall context.
  By: - DEV KUMAR KOTHARI        Dated: April 13, 2008
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Positive side of Black Money - Whether did it save our economy from recession
  By: - Chandan Goyal        Dated: March 31, 2008
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Budget 2008 - focusing Electronic & Electrical Goods industry
  By: - Bimal Jain        Dated: March 11, 2008
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