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Articles By: DEV KUMAR KOTHARI

Showing 1 to 20 of 873 Records
 
E-proceedings and face less assessment and appeals- officers need to be more attentive, responsible and answerable.
  By: - DEV KUMAR KOTHARI        Dated: 23-10-2020
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HAPHAZARD NOTICE BOARD DIFFICULT TO FIND DATES OF HEARING- need lot of improvement. Some suggestions.
  By: - CA DEV KUMAR KOTHARI        Dated: 21-10-2020
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Provisions like those of sections 43CA, 50C, .50CA,S.56 S.68 etc. - ADDITION SHOULD NOT BE MADE WITHOUT EVIDENCE OF UNDISCLOSED OR EXTRA CONSIDERATION - a point of view.
  By: - DEV KUMAR KOTHARI        Dated: 15-10-2020
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AMENDMENT of S. 50C ALLOWING RELIEF IS CURATIVE AND RETROSPECTIVE MADRAS HC – also speedy justice by Tribunal and High Court.
  By: - DEV KUMAR KOTHARI        Dated: 14-10-2020
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NEW TCS FROM BUYERS OF GOODS W.E.F. 01102020 – request to honourable PM and FM to defer new TCS provisions.
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: 22-09-2020
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Applicant / corporate creditor to pay fees of IRP/ RP – NCALT order holding debtor to pay fees reversed – quality of NCLT/ NCALT teams need improvement.
  By: - DEV KUMAR KOTHARI        Dated: 16-09-2020
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Change of name- general aspects and discussion in view of judgment on issue of no transfer and no stamp duty payable on change of name.
  By: - DEV KUMAR KOTHARI        Dated: 15-09-2020
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Broader discussion about eligibility and conditions for taking input tax credit
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: 05-09-2020
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Companies Act, 2013 Free Reserves and some related issues to find out circumstances in which revaluation gains can be considered as ‘free reserve’ and ‘net worth’.
  By: - DEV KUMAR KOTHARI        Dated: 03-09-2020
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INDEPENDENCE OF IRP OR RP VIS A VIS CORPORATE CREDITOR- SUPREME COURT REVERSE ORDER OF NCALT – views of author find approval- however, author request honorable judges that reasoned and elaborate judgments to avoid further disputes.
  By: - DEV KUMAR KOTHARI        Dated: 29-08-2020
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PURPOSE SEEKING APPROACH APPLIED - SUBSEQUENT PROVISION OF IBC 2016 HELD TO PREVAIL OVER PROVISION OF TEA ACT 1953.
  By: - DEV KUMAR KOTHARI        Dated: 28-08-2020
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Independence of IRP/ RP – law specifically provides for independence from Corporate Debtor only and not from Corporate Creditor. NCLAT/ NCLT ask for substitution of IRP / RP - not justified and is not as per law and general practices.
  By: - DEV KUMAR KOTHARI        Dated: 26-08-2020
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Rate of depreciation – litigation by revenue is not desirable.
  By: - DEV KUMAR KOTHARI        Dated: 25-08-2020
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‘shall’ versus ‘may’ and ‘may’ versus ‘shall’- lend scope of discretion and litigation.
  By: - DEV KUMAR KOTHARI        Dated: 24-08-2020
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S.40 (a) (ia) r.w.s 194C - SHREE CHOUDHARY TRANSPORT COMPANY (SC) – COUNSELS MISSED TO POINT OUT THAT NO SUBSTANTIAL QUESTIONS OF LAW WERE FRAMED BY HIGH COURT and did not request for restoration of appeal to High Court- a fit case for review.
  By: - DEV KUMAR KOTHARI        Dated: 05-08-2020
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Section 40(a)(ia) applies to all sums ( paid or payable) which are subject to TDS. – views of author find approval in recent ruling of the Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: 04-08-2020
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IN CASE OF ARMS LENGTH TRANSACTIONS -COMMERCIAL EXPEDIENCY AND DECISION OF BUSINESSMAN / ASSESSEE WILL PREVAIL- REVENUE HAS NO BUSINESS TO SECOND GUESS
  By: - DEV KUMAR KOTHARI        Dated: 29-07-2020
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S.260A – ‘substantial question of law’, framed by High Court is essential, otherwise order or judgment is liable to be set aside rules the Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: 28-07-2020
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GST- THRESHHOLD EXEMPTION MEANS ‘EFFECTIVE RATE OF TAX’ IS REDUCED TO NIL SO NO NEED TO COLLELCT TAX.
2 Comments
  By: - DEV KUMAR KOTHARI        Dated: 18-07-2020
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SLP DISMISSAL IN CASE OF SUMAN PODDAR , AND HIGH COURTS DISMISSING APPEAL WITHOUT FRAMING AND ANSWERING SUBSTANTIAL QUESTION OF LAW NEED RECONSIDERATION
  By: - DEV KUMAR KOTHARI        Dated: 15-07-2020
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