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Income Tax - Articles By: DEVKUMAR KOTHARI

Showing 1 to 20 of 719 Records
 
Non-receipt of report of DVO, matter deserves to be restored instead of confirming addition based on stamp authority valuation and in similar other circumstances
  By: - DEVKUMAR KOTHARI        Dated: May 21, 2024
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Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted then at the time of further hearing dismissed as based on facts and meritless involving no substantial question of law order is not as per S. 260A and binding precedence and law declared by the Supreme Court.Apparent carelessness in typing of order- judges also need to be careful.
  By: - DEVKUMAR KOTHARI        Dated: May 10, 2024
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Supreme Court orders about alleged bogus capital gains on alleged penny stocks and case status of pending cases
1 Comment
  By: - DEVKUMAR KOTHARI        Dated: May 1, 2024
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Section 115BBE is prospective held by the Supreme Court
  By: - DEVKUMAR KOTHARI        Dated: April 30, 2024
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Judgment about Employees Contributions - in case of Checkmate Services P/ Ltd (SC) – need reconsideration – part 2 – WORDS NOT FOUND IN PROVISIONS BUT ADDED BY THE COURT
  By: - DEVKUMAR KOTHARI        Dated: April 2, 2024
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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
 
Learning from recently reported judgment in case of M/S. PASARI CASTING AND ROLLING MILLS PRIVATE LTD.
  By: - DEVKUMAR KOTHARI        Dated: February 15, 2024
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POWERS of revision U.S. 264 OF Pr.CIT/ CIT are wider and condonation of delay is to be liberal to advance the purpose of justifiable orders etc.
  By: - DEVKUMAR KOTHARI        Dated: January 30, 2024
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Avoidance of disputes.Option exercised in ITR form is essential and can be considered as such. However, if in any provision of the Act or Rules, there is requirement to exercise any option, it should also be made in prescribed form, if any , otherwise in suitable manner in writing before specified time to avoid disputes. A study in view of recent judgment of the Supreme Court
  By: - DEV KUMAR KOTHARI        Dated: December 30, 2023
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Request for issue of directions to condone delay in filing of From 10-IC u/s 115BAA for all years. And to apply Circular no. 19/2023 dt. 23.10.2023 to al years inluding first year i.e. AY 2020-21
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: December 22, 2023
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Provision for withdrawal of exemption vide sub-section (8) of S.10B considered as provision for exemption by the assessee Wipro by following wrong approach. Possiblity of proper remedy by way of petition for reconsideration of the judgment of the Supreme Court may be explored by Wipro.
  By: - DEV KUMAR KOTHARI        Dated: December 21, 2023
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Budget 2024: Some suggestions for amendment / clarification on S.80-IAC related to eligible Start-up.
  By: - DEV KUMAR KOTHARI        Dated: December 20, 2023
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For easy life of senior citizens - need to liberlize exemption from advance tax payable.
  By: - DEV KUMAR KOTHARI        Dated: December 16, 2023
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S.115BAA and Form 10- IC – relaxation to file Form 10-IC recent circular must apply to all years and not only AY 2021-22 in fact it can be said that the filing of Form 10 IC is superficial because ITR form itself provide for exercise of option and that option creates a substantive right.
  By: - DEV KUMAR KOTHARI        Dated: November 21, 2023
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First return of income of newly incorporated company or firm for period from date of incorporation to 31st March of calendar year situation in which there is no income or loss and there is no source of income- mandatory provision to file ITR for each year by a company or firm.
  By: - DEV KUMAR KOTHARI        Dated: October 17, 2023
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Judgment about Employees Contributions - in case of Checkmate (SC) – need reconsideration – part 1
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: August 25, 2023
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To make easy business and profession for self-employed people extend ITR filing date from 31.07.2023
  By: - DEV KUMAR KOTHARI        Dated: July 25, 2023
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Document Identification number (DIN) and earlier computer generated numbers . Circular no. 19 of 2019 dated 14.08.2019 should be applicable to earlier notices , orders etc.
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: June 5, 2023
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Budget 2023 proposal – insulting for tax payers by use of phrase ‘ anti-tax avoidance’ measure in relation to deduction of interest allowed as a beneficial provisions under S.24 and Chapter VIA.
  By: - DEV KUMAR KOTHARI        Dated: February 23, 2023
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