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Articles By: CA DEV KUMAR KOTHARI

Showing 1 to 20 of 719 Records
 
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
 
709 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.
 
By: - DEV KUMAR KOTHARI Dated: - 01-05-2018
 
708 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.
 
By: - DEV KUMAR KOTHARI Dated: - 30-04-2018
 
707 On income in India there cannot be imposition of tax twice on the same income, unless law specifically so provide- tax paid under Sikkim Income tax Manual so not taxable Under I.T.Act.
 
By: - CA DEV KUMAR KOTHARI Dated: - 24-04-2018
 
706 Un-necessary litigation and argument to distinguish settled matter is wrong. Advocates, as responsible officers of Court must desist from such practices
 
By: - CA DEV KUMAR KOTHARI Dated: - 18-04-2018
 
705 AUDIT IS WHOLESOME SERIOUS ACTIVITY WHICH I LIKE VERY MUCH THEN WHY I DISCONTINUED LONG AGO? A mind opener for all concerned
1 Comment
 
By: - CA DEV KUMAR KOTHARI Dated: - 11-04-2018
 
704 E-ITR FORMS NOT AVAILABLE ON e-filing portal on 07.04.18 at 17:36 hours.
2 Comments
 
By: - DEV KUMAR KOTHARI Dated: - 09-04-2018
 
703 Clarifications must be clear and only when required, otherwise will create more confusions and ambiguities.
 
By: - DEV KUMAR KOTHARI Dated: - 23-03-2018
 
702 Time to re-think in changed times: Business head for activity of letting out properties to tax real income is most appropriate.
 
By: - CA DEV KUMAR KOTHARI Dated: - 20-03-2018
 
701 E-ITR FORM MUST HAVE OPTIONAL SHEETS FOR EXPLANATIONS AND FURTHER CLAIMS FOR CONSIDERATION BY AO
 
By: - DEV KUMAR KOTHARI Dated: - 19-03-2018
 
700 E-hearing must be in true sense and complete manner by tax authorities
 
By: - CA DEV KUMAR KOTHARI Dated: - 14-03-2018
 
 
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