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Income Tax - Articles By: DEV KUMAR KOTHARI |
Showing 21 to 40 of 720 Records |
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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.
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By: - DEV KUMAR KOTHARI
Dated:
February 23, 2023
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Partnership Firms –ignored entity in matter of Income tax. Attention is desired for incentives and lower rate in a balanced manner taking into provisions for Individuals, AOP , BOI and companies
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By: - DEV KUMAR KOTHARI
Dated:
February 7, 2023
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Budget - Finance Bill 2023 The new post of Joint Commissioner (Appeals) and related procedures will delay disposal of appeals instead new officers can be appointed / promoted in rank of CIT(A) with policy decision for disposal of small appeals by junior CIT(A).
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By: - DEV KUMAR KOTHARI
Dated:
February 3, 2023
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SOME MAJOR ASPECTS MISSED in case of: SWATI BAJAJ AND OTHERS Vs. PCIT - so reconsideration / appeal is desired
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By: - DEV KUMAR KOTHARI
Dated:
January 30, 2023
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REPORTING OF SPECIFIED FINANCIAL TRANSACTIONS (SFT) - BANKS etc.- REPORTING OF INTEREST PAID / CREDITED - NO MINIMUM LIMIT VIDE NOTIFICATION 1 OF 2023 05.01.23. even exempted interest paid/ credited will require reporting. Only Jan Dhan account will remain out of reporting.
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By: - DEV KUMAR KOTHARI
Dated:
January 11, 2023
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Depreciation – case of Radisson Hospitality about depreciation claimed based on 50% ownership – case not properly explained- may be all relevant and usual documents were not provided .
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By: - DEV KUMAR KOTHARI
Dated:
December 29, 2022
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AVOID EXCESSIVE PUBLIC SPENDING ON UN NECESSARY LITIGATION AND ENGAGING EXCESSIVE NUMBER OF COUNSELS.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
December 21, 2022
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S.68- cash credit – foreign gifts. Judgment popularly referred as case of P.Mohankala deserves a reconsideration in view of facts found by Tribunal which were analyzed in a reasonable manner by High Court.
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By: - DEV KUMAR KOTHARI
Dated:
November 22, 2022
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Hyper technical attempt to defeat a provision and its object will be to invite the elephant in the room. Case of SBI about TDS from salary – issue LTC exemption.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
November 18, 2022
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Unnecessary litigation by revenue on settled legal position is causing brain drain: Reassessment not permissible on mere change of opinion recently reiterated by the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
November 8, 2022
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Play safe and file ITR by 31st October 2022 for AY 2022-23 in cases in which any audit report under provisions of Income-tax Act, 1961 is not required to be electronically furnished. Although audit report under other enactment is required. Extended date of Seventh November, 2022 may not apply in such cases.
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By: - DEV KUMAR KOTHARI
Dated:
November 2, 2022
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Income Tax Act, 1961 Authorities and Tribunal are Court
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By: - DEV KUMAR KOTHARI
Dated:
October 29, 2022
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL SURVEILLANCE MEASURES OF STOCK EXCHANGES AND SEBI NOT BROUGHT TO NOTICE OF HIGH COURT LEADING TO WRONG CONCLUSION OF PRICE RIGGING AND MANIPULATION BY INVESTORS.
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By: - DEV KUMAR KOTHARI
Dated:
October 28, 2022
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL PROVISIONS OF INDIAN EVIDENCE ACT MISSED BY COUNSELS LEADING TO A JUDGMENT WHICH NEED SERIOUS RECONSIDERATION OTHERWISE TAX AUTHORITIES ARE LIKELY TO APPLY PRESUMPTIONS TO DISCARD MANY TYPE OF EVIDENCE.
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By: - DEV KUMAR KOTHARI
Dated:
October 27, 2022
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TAX AUDIT REPORT (TAR) - specified date need to be changed.
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By: - DEV KUMAR KOTHARI
Dated:
October 18, 2022
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Faceless assessment notice u.s. 133.6 of Income-tax Act:
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By: - DEV KUMAR KOTHARI
Dated:
October 12, 2022
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S.234F - Delayed Filing of ROI- mandatory fees – is not justified.
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By: - DEV KUMAR KOTHARI
Dated:
September 30, 2022
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Faceless assessment rectification and appeals- Authorities must look into records of all related proceedings information on portal of department and should not act unreasonably to harass taxpayers by raising huge demands.
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By: - DEV KUMAR KOTHARI
Dated:
September 1, 2022
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S.194-IA - TDS BY TRANSFEREE OF IMMOVABLE PROPERTY analysis and discussions.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
August 23, 2022
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ITR last dates - Writ Petitions (WP) seems inevitable for directions to extend last date for filing of non-audit ITR and also for amendment in ‘due dates’ prescribed in S.139 (1)
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
July 27, 2022
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