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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Tax Audit Report (TAR) Certain exceptions and increased limits according to number of partners and considering nature of activity are desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
April 13, 2016
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Learning from case of Shri Vishwas Udaysingh Lad –Return preparers must be more careful
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2016
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An application for rectification should be deemed to have been granted, if the concerned authority had not responded on petition or has not rejected in writing within specified time
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By: - CA DEV KUMAR KOTHARI
Dated:
April 9, 2016
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S.12AA – Recent Judgment of The Supreme Court about registration needs a reconsideration to avoid miscarriage of justice - because for inaction of authorities, an applicant should not suffer. This was a fit case for help of an Amicus Curie
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By: - CA DEV KUMAR KOTHARI
Dated:
April 7, 2016
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TDS by agent when he is liable to pay and not by principal, even if reimbursement is made.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 21, 2016
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The Income Declaration Scheme, 2016 – Analysis and suggestions - total cost of 25% in case of hard earned legitimate income and 55% in case of ill-gotten income with benefit of clean all sins can really work. Don’t penalise just tax them.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 11, 2016
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Presumptive tax on professionals – must be dropped, in any case presumption of 50% net profit is very high and unreasonable
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
March 9, 2016
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M/s Ashok Leyland Ltd. Versus ACIT – judgment of Madras High Court – deserve a review and appeal – plus many vital points missed or not emphasised by assessee.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 2, 2016
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Review of stay matters in case of disputed dues and applications for stay of balance instalments fixed earlier, new demands etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 1, 2016
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Rectification of mistake apparent from records- a rarely useful remedy for tax payers in spite of clear provisions- whether recent instructions of CBDT will help assesses?
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By: - CA DEV KUMAR KOTHARI
Dated:
February 19, 2016
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MAT . S. 115JA and 115JB – full Deferred Revenue Expenditure (DRE) is to be debited claimed in profit and loss account to be prepared even if in P & L account for shareholders a part is debited – window dressing to be eliminated for MAT
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By: - CA DEV KUMAR KOTHARI
Dated:
February 17, 2016
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Low tax effect- appeal dismissed by honourable Supreme Court – however, casual attitude of even senior officers and senior counsels is apparent- such approach is a cause of un-necessary litigation, wasteful expenditure and brain drain- it must be stopped
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By: - CA DEV KUMAR KOTHARI
Dated:
February 16, 2016
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Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
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By: - CA DEV KUMAR KOTHARI
Dated:
February 15, 2016
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Budget 2016 – suggestion about trading profit or short term capital gains.
-a minimum holding period to treat any assets as a ‘short-term capital asset’, if held for shorter duration- income should be treated as income from business income or income from other sources depending on nature of activities of assessee
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By: - CA DEV KUMAR KOTHARI
Dated:
January 30, 2016
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Scrutiny assessment ever green tool of harassment by tax authorities in spite of instructions of CBDT
3 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
January 28, 2016
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The satisfaction has to be recorded with objectivity and objective material and not in a mechanical manner- an analysis in view of law laid down by the Supreme Court in case of Goenka Lime and Chemicals Ltd and related Judgments of High Courts, in relation to reassessment.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 1, 2016
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A lesson from case of Avasarala Technologies Ltd -not furnishing relevant details and evidence before authorities and furnishing superfluous documents can be costly.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 31, 2015
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Appels of revenue – tax effect limits for not filing as well as for withdrawing/ not pressing pending appeals of revenue is a very important decision to bring in result orientation and objectivity in litigation by revenue it must be followed at all forums.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 24, 2015
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CBDT revised Monetary Limits For Filing Appeals By tax authorities and direct to withdraw old appeals also: – the question is whether subordinates of CBDT will follow instructions? It is doubtful considering past experience.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 17, 2015
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Un-necessary disputes and litigation by revenue on aspect of filing of prescribed forms:–now Supreme Court decided issue in favour of assessee – let us hope revenue will follow judgment and will not distinguish facts based on prescribed form - its number, name or contents and purposes
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By: - CA DEV KUMAR KOTHARI
Dated:
November 21, 2015
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