Income Tax - Articles By C.A. DEV KUMAR KOTHARI

1 ....21 22 23 242526 27 28 29........ 36
Article Section

Home Articles Income Tax C.A. DEV KUMAR KOTHARI C.A. DEV KUMAR KOTHARI - Income Tax Experts This
Submit New Article
Select Category

Income Tax - Articles By: C.A. DEV KUMAR KOTHARI
Showing 481 to 500 of 720 Records

	ITAT- administration: Unified pay scale of member and vice president (VP) does not mean that they are equal in seniority. The President of the Tribunal has no power to write the Members’ ACR- recently so held by Madras High Court.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 30, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	DISPUTE RESOLUTION PANEL- seemingly another source of increased litigation and delayed justice –beneficial only for professional and not for revenue and taxpayer.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 23, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Budget suggestions for benefit of revenue: Prefer more advance tax in comparison to TDS REDUCE T.D.S. RATES WITH LOWER EFFECTIVE TAX RATES.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 22, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Initial or additional depreciation – 20% need to be allowed in first year to achieve the purpose of incentive. An amendment is desirable.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 21, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	ADJUSTABLE AND REFUNDABLE DEPSOIT SHOULD NOT BE SUBJECT TO TDS from rent or other income– A REVIEW OF PROVISIONS AND CIRCULARS.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 19, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Deduction under section 80C for tuition fees of children- tuition fees must be construed in wider sense.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 17, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Provisions to curb black money a recap Part –I
	By: - C.A. DEV KUMAR KOTHARI Dated: November 29, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Business loss- Inter-corporate deposits written off is allowable business loss.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Section 40a(ia) vis a vis section 194C and 194I- disallowance not called for when tax was deducted u/s 194C, even if it could be contended that tax was deductible u/s 194 I.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 1, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Can consider and apply case law not cited before it – better course would be to provide further opportunity of hearing the parties.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 31, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Care required while making names of defaulters public and also issues related with recovery of disputed demands:
	By: - C.A. DEV KUMAR KOTHARI Dated: October 29, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Deduction under section 33AB is allowable against composite income and not against only 40% of composite income- A case of un-necessary litigation by revenue in case of Tea Companies .
	By: - C.A. DEV KUMAR KOTHARI Dated: October 7, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	DISALLOWANCE FOR NON DEDUCTION OF TAX SHOULD NOT BE MADE WHEN INCOME IS NOT TAXABLE- a discussion in view of order of ITAT and some suggestions by author.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 28, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Un-necessary litigation by revenue- depreciation:COLD STORAGE BUILDING IS INTEGRAL PART OF ‘COLD STORAGE PLANT’ AND IS ELIGIBLE FOR DEPRECIAITON BASED ON PLANT AND NOT AS BUILDING EVEN AFTER AMENDMENT IN MEANING OF PLANT.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 27, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Exemption form capital gains tax: SUCCESSION OF SOLE PROPRIETARY BUSINESS BY COMPANY.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 22, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	RANSOM (FIROTI) IS PAID TO SECURE LIFE AND IS NOT AN OFFENCE- EXPENSES ALLOWABLE.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 30, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	LIFE INSURANCE BUSINESS- provision for solvency margin made as per the directions of is allowable.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 25, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Benefit of concessions related with long-term capital assets is available for long-term depreciable assets also when income is computed under section 50.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 22, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	LIFE INSURANCE BUSINEE- LOSS OF EXEMPTED SCHEMES ALLOWED- supports views of author that loss of LTCG (with STT) is loss eligible for set off and carry forward.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 18, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Penalty for concealment of income Under Section 271(1) (c)
	By: - C.A. DEV KUMAR KOTHARI Dated: August 17, 2011
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile