Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
Article Section
Home Articles CA DEV KUMAR KOTHARI This

Submit New Article

Select Category
 

Articles By: CA DEV KUMAR KOTHARI

Showing 1 to 20 of 712 Records
 
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
 
699 SUGGESTION FOR OPTION TO ASSESSEE FOR HIGHER AND LOWER TDS/TCS for optimization of tax collection and refunds
 
By: - CA DEV KUMAR KOTHARI Dated: - 13-03-2018
 
698 “The cost of acquisition” is a definite sum incurred to acquire capital asset- the judgment of Punjab and Hariyana High Court (FB)** appears to be contrary to law ans settled legal position - deserve to be reviewed.
 
By: - DEV KUMAR KOTHARI Dated: - 07-03-2018
 
697 Tax department must have respect of taxpayers -estimated disallowance of expenses in case of professionally managed companies- a serious issue.
 
By: - DEV KUMAR KOTHARI Dated: - 06-03-2018
 
696 Free of cost material (FOC) not to form part of value of service
 
By: - DEV KUMAR KOTHARI Dated: - 05-03-2018
 
695 Income Tax Officer, Etawah Versus Dharam Narain 2018 (2) TMI 1474 - SUPREME COURT OF INDIA – a reconsideration after proper presentation of parties is required
 
By: - CA DEV KUMAR KOTHARI Dated: - 28-02-2018
 
694 Concept of deemed dividend and tax thereon must be discontinued as it appears not effective.
 
By: - CA DEV KUMAR KOTHARI Dated: - 09-02-2018
 
693 Finance Bill 2018 - COMPENSATION – CAPITAL RECEIPT, IS ALSO PROPOSED TO BE TAXABLE INCOME
 
By: - CA DEV KUMAR KOTHARI Dated: - 08-02-2018
 
 
1........
 
Discussion Forum
what is new what is new
 


Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.