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Articles By: CA DEV KUMAR KOTHARI

Showing 1 to 20 of 729 Records
 
729 ROI- due date in case of partner of firm liable to tax audit S.139 – words ‘ a partner’ need to be substituted in place of ‘a working partner’ in provisions , meanwhile a circular is desirable
 
By: - CA DEV KUMAR KOTHARI Dated: - 10-10-2018
 
728 ITAT- Fees payable for appeal against order of CIT(A) before ITAT in form 36 - some issues and related aspects on fees and service by way of justice
 
By: - DEV KUMAR KOTHARI Dated: - 08-10-2018
 
727 Refund of input tax credit in textile sector particularly to manufacturer of manmade textile material or staple fabric
 
By: - CA DEV KUMAR KOTHARI Dated: - 04-10-2018
 
726 ITAT- practical aspect: Apply for grounds of appeal of Revenue, if not received with notice of filing of appeal/ first notice for hearing of appeal, as the case may be.
1 Comment
 
By: - CA DEV KUMAR KOTHARI Dated: - 01-10-2018
 
725 Portfolio Management Fees is allowable expenditure
 
By: - CA DEV KUMAR KOTHARI Dated: - 27-09-2018
 
724 LOGO OF INCOME TAX DEPARTMENT SHOULD NOT APPEAR ON TAX AUDIT REPORT UPLOADED ON LINE
1 Comment
 
By: - CA DEV KUMAR KOTHARI Dated: - 26-09-2018
 
723 FIRST FORMAL NOTICE U.S. 143.2 – LONG TIME SHOULD BE ALLOWED- time allowed of few days is un-necessarily putting pressure on all- is it just to harass assesses and tax professionals?
 
By: - CA DEV KUMAR KOTHARI Dated: - 24-09-2018
 
722 Condonation of delay in filing appeal due to rectification proceeding is also desirable. A need of review of order of the Supreme Court, read with judgment of High Court, in the case of SPINACOM INDIA PVT. LTD is desirable
 
By: - CA DEV KUMAR KOTHARI Dated: - 12-09-2018
 
721 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
 
By: - CA DEV KUMAR KOTHARI Dated: - 21-08-2018
 
720 Settled legal position -pending appeals on covered matters must be withdrawn by revenue to save time of Courts, public money and avoid un-necessary harassment of tax payers.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.
 
By: - CA DEV KUMAR KOTHARI Dated: - 20-08-2018
 
719 Doctors- after PG course - PAYMENT AGAINST SERVICE BOND IS ALLOWABLE EXPENDITURE
 
By: - CA DEV KUMAR KOTHARI Dated: - 16-08-2018
 
718 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.
 
By: - CA DEV KUMAR KOTHARI Dated: - 14-08-2018
 
717 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
 
By: - CA DEV KUMAR KOTHARI Dated: - 27-07-2018
 
716 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
 
By: - CA DEV KUMAR KOTHARI Dated: - 27-07-2018
 
715 ROI FILING DUE DATE IN CASE OF PERSONS HAVING TDS, TCS AND DEALING WITH PERSONS HAVING AUDIT OBLIGATIONS SHOULD BE 30TH NOVEMBER.
 
By: - CA DEV KUMAR KOTHARI Dated: - 25-07-2018
 
714 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
 
By: - CA DEV KUMAR KOTHARI Dated: - 11-07-2018
 
713 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
 
By: - CA DEV KUMAR KOTHARI Dated: - 21-06-2018
 
712 S. 40(a)(ia) - CURATIVE AMENDMENT TO REMOVE UNINTENDED HARDSHIP IS RETROSPECTIVE – THE SUPREMEN COURT RE-AFFIRMS THE RULE.
 
By: - CA DEV KUMAR KOTHARI Dated: - 09-05-2018
 
711 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
 
By: - CA DEV KUMAR KOTHARI Dated: - 08-05-2018
 
710 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.
 
By: - DEV KUMAR KOTHARI Dated: - 02-05-2018
 
 
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