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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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E-Return of income and E-tax audit report (with original due date as 30.09.13 ) Could be filed electronically by 31.10.13 so as to be deemed as filed within due date u/s 139(1)- board will do well to clarify that the order amount to extension of due date for all purposes including S. 40 and 43B to avoid disputes.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 11, 2013
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Simplify Tax Administration: Provide specific TDS exemption (section 194 J) from meeting fees paid to directors, before courts apply rule of CASUS OMISSUS / adhyahara.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 30, 2013
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SERVICE TAX SHOULD NOT BE INCLUDED IN BASE AMOUNT IN CASE OF PRESUMPTIVE TAXATION – however Tribunal took a different view and included service tax for computing taxable income u/s 44B- a fit case for rectification and appeal both.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 21, 2013
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Tea Companies- FBT is payable on full taxable value of fringe benefits and not 40% - Rule 8 is not applicable ITAT, Kolkata.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 18, 2013
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Depreciation under the Assam Agricultural Income Tax Act 1939
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By: - CA DEV KUMAR KOTHARI
Dated:
October 16, 2013
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FRINGE BENEFIT TAX ON EMPLOYERS SEEMS ULTRA VIRSE THE CONSTITUTION OF INDIA – BECAUE TAX ON INCOME CAN BE LEVIED ON PERSON WHO HAS EARNED INCOME AND NOT WHO PAID INCOME TO OTHERS OR INCURRED EXPENESES FOR FRINGE BENEFITS.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 15, 2013
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Learning from case of Aryaman Spinners (P.) Ltd - Appeal before CIT(A) is better forum to seek relief than revision petition under section 264 before CIT
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By: - CA DEV KUMAR KOTHARI
Dated:
October 14, 2013
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COMPOSITE TEA INCOME UNDER RULE 8 - INCIDENTAL INCOMES ARE PART OF COMPOSITE INCOME BUT MAY NOT BE TAXABLE AS AGRICULTURAL INCOME
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By: - CA DEV KUMAR KOTHARI
Dated:
October 10, 2013
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Section 56 deeming gifts as income appears to be ultravirse the Constitution of India (COI) , not within scope of “tax on income” and purposes and charging provisions of the Income-Tax Act (ITA).
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By: - CA DEV KUMAR KOTHARI
Dated:
October 4, 2013
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Due date for ROI, TAR, other reports remains 30th September just e-TAR can be filed by 31.10.13
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By: - CA DEV KUMAR KOTHARI
Dated:
September 28, 2013
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Article 139A of the Constitution of India- transfer of cases by the Supreme Court of India.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 21, 2013
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Deloitte Haskins - Firm Exceeding 20 Partners or Not
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By: - CA DEV KUMAR KOTHARI
Dated:
September 19, 2013
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Section 40(a) (ia)- different views of High Court on ‘sum payable’, as per author the section should apply in respect of any sum otherwise allowable for the previous year.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 9, 2013
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Cost For Unnecessary Litigation by Revenue
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By: - CA DEV KUMAR KOTHARI
Dated:
September 7, 2013
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Allahabad High Court Directions to Enquire Conduct of AO - need to be modified
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By: - CA DEV KUMAR KOTHARI
Dated:
September 4, 2013
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Aircraft used in own business is used for ‘commercial purposes’- not a taxable asset
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By: - CA DEV KUMAR KOTHARI
Dated:
September 2, 2013
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No penalty on deductor if deductee did not provide TAN
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By: - CA DEV KUMAR KOTHARI
Dated:
August 27, 2013
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Section 115 O Tax on Distributed Profit Seems Ultra Virse
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By: - CA DEV KUMAR KOTHARI
Dated:
August 26, 2013
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Co-owners - commercial rent exemption available for each owner.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 19, 2013
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UN-NECESSARY LITIGATION ON PROCEDURAL ASPECTS LIKE FILING OF CLAIM OR CERTIFICATE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 16, 2013
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