Articles By DEVKUMAR KOTHARI

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Articles By: DEVKUMAR KOTHARI
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	Income though chargeable under head other than business income can still be income from business for accounting and some tax purposes under some provisions.
	By: - DEVKUMAR KOTHARI Dated: March 30, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	Share valuation fees claimed as business expenditure. CIT(A) allowed under head capital gains. Ground not pressed in quantum appeal by assessee. Penalty imposed deleted. – case of unnecessary litigation by revenue against Tata Industries Ltd.
	By: - DEVKUMAR KOTHARI Dated: March 2, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	Case study suggesting need of streamlining court procedures for expediting justice and to reduce number of cases.
	By: - DEVKUMAR KOTHARI Dated: February 26, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	IN JUDGMENTS USE OF EXPRESSIONS LIKE ‘FELL INTO GRAVE ERROR’ IS NOT DESIRABLE IN VIEW OF COMPLEXITY OF LAWS – a point of view.
	By: - DEVKUMAR KOTHARI Dated: February 20, 2024
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	To save time of honourable Courts and enable quick justice -Need for provisions to authorise officers to recall order when notice, order was not served and noticee / addressee was not aware of the same or was prevented by sufficient cause to make responses.
	By: - DEVKUMAR KOTHARI Dated: February 14, 2024
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	SAT HAS MADE MOCKERY OF APPEALS – PATENTLY WRONG ORDERS OF THE SECURITIES APPELLATE TRIBUNAL MUMBAI (SAT) – DIRECTING APPELLANTS TO FILE SETTLEMENT APPLICATION WITHIN SHORT TIME THOUGH SCHEME PROVIDE LONGER TIME.
	By: - DEV KUMAR KOTHARI Dated: September 13, 2022
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	DIRECT TAX CODE 2010 - SOME SUGGESTIONS FOR SIMPLIFICATIONS AND WITH A LONG-TERM PERSPECTIVE.
	By: - C.A. Uma Kothari Dated: November 12, 2010
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	Budget 2010 - Amendment in meaning of passenger is also desirable to avoid disputes and then amendment with retrospective effect.
	By: - C.A. Uma Kothari Dated: March 20, 2010
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	Budget suggestion: Reverse charge method for tax on rent if the levy persist. 1 Comment
	By: - C.A. Uma Kothari Dated: February 24, 2010
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	FBT- PREPAID ELECTRONIC MEAL CARDS- a burdensome exemption- can't we think of simple exemptions involving petty payments? 2 Comments
	By: - C.A. Uma Kothari Dated: January 21, 2009
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	DEEMED SPECULATION BUSINESS IN SHARES OF OTHER COMPANIES- some finer issues.
	By: - C.A. Uma Kothari Dated: November 19, 2008
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	SECTION 40A(2) AND TAXAUDIT REPORT 'payment' to related persons only are required to be reported. 1 Comment
	By: - C.A. Uma Kothari Dated: November 13, 2008
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	Drafting of agreements for purchase of undertakings : A lesson from supreme courts judgment in CIT v. Hooghly Mills Co. Ltd.
	By: - Mrs. Uma Kothari Dated: October 17, 2008
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	Procedures in appeal : Enhancement of assessment by CIT(A)
	By: - Mrs. Uma Kothari Dated: October 17, 2008
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	For proper credit of tax deposited, TDS, TCS and to avoid penalty for wrong PAN be patient, alert and careful while writing PAN
	By: - Mrs. Uma Kothari Dated: October 6, 2008
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	SHARE PREMIUM IS NOT' PROFIT' OR 'SURPLUS' FOR DEEMED DIVIDEND UNDER S. 2(22)(e)
	By: - Mrs. Uma Kothari Dated: September 2, 2008
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	Safeguard measures: Utmost care is required to substantiate claims made in return of income or loss in view of fact that in cases of loss also penalty u/s 271(1)(c) can be levied as per recent ruling from the Supreme Court of India.
	By: - Uma Kothari Dated: August 21, 2008
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	Some suggestions for better utilization of services of Members of Tribunals -Enlarging scope for hearing by Single member Bench (SMC Bench) for early disposal of cases and cost reduction.
	By: - Uma Kothari Dated: August 21, 2008
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	New dimension to revenue expenses - Extension of trading (or other) business for manufacture of traded products- a possible way to save tax because many expenses yielding enduring benefit can be allowed.
	By: - Uma Kothari Dated: August 12, 2008
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	Simplification of capital gains- prescribe a minimum holding period to treat any assets as a 'short-term capital asset'.
	By: - Uma Kothari Dated: August 3, 2008
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