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Income Tax - Articles By: C.A. DEV KUMAR KOTHARI |
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TAX AUDIT REPORT MUST BE COMPLETE TO AVOID PENALTY
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By: - C.A. DEV KUMAR KOTHARI
Dated:
February 8, 2010
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INTANGIBLE ASSETS AND DEPRECIATION ON ACTUAL COST -AMENDMENT IN SECTION 295(2)(d) IS DESIRABLE TO AVOID CONTROVERSIES ABOUT POWER TO MAKE RULES.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 31, 2010
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UNJUST DECISION TO ADJUST FBT ADVANCE AS IT ADVANCE- it deprives assesses of their right to get timely refund with interest.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 31, 2010
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REVIEW IN GARB OF REASSESSMENT IS NOT PERMISSIBLE SAYS THE SUPREME COURT
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 29, 2010
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Writing software on CD for specific use is manufacture- Says Supreme Court.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 27, 2010
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DHARMADA COLLECTION AND OVERRIDING TITLE
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 19, 2010
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Status of Partnership firms from assessment year 1993-94- filing of certified copy of instrument of partnership in AY 1993-94 and later on deed of variations, if any, are mandatory - held Kerala high Court.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 6, 2010
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NBFCs -provisions for bad and doubtful debts not allowable- Kerala High Court- an analysis and suggestions.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 31, 2009
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DEPRECIATION: DEEMING NOTIONAL DEPRECIATION AS DEPRECIATION ACTUALLY ALLOWED IS AGAINST WELL SETTLED LEGAL POSITION AND CAN BE CONSIDERED CONTRARY TO GENERAL LAW OF TAX ON REAL INCOME.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 31, 2009
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GRATUITY- direct payment to LICI, allowed by CIT(A), ITAT, High Court and confirmed by the Supreme Court- a case of un-necessary litigation by revenue.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 25, 2009
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Bad debts or other losses - section 14A is not applicable.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 18, 2009
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MAT disallowance of provision for diminution in value of assets - Section 115JA
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 9, 2009
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Retrospective amendment: S. 43B VIEWS EXPRESSED BY AUTHOR FIND APPROVAL OF SUPREME COURT.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 8, 2009
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TDS ON TPA THE RECENT CIRCULAR IS NOT VALID- suggested course for CBDT and TPA.
4 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 30, 2009
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Succession /conversion of proprietary concern into a company- exemption from capital gains.
2 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 28, 2009
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Capital gains: Donor's date of acquisition is relevant for increasing cost of acquisition with cost of inflation index (CII) when done sells the property received in gift- decides Special Bench of ITAT.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 14, 2009
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Cash deposit in bank account of payee amount to cash payment to the payee and S. 40A (3) is applicable.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
November 12, 2009
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Amendment of Rule 11 N a welcome step to increase daily allowance - however substantial increase was desirable.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 26, 2009
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Payments made to co-operative societies for procuring paddy is not subject to S. 40A (3) an analysis of recent order of Calcutta high Court and alternate plea suggested by author. - Section 40A(3) does not serve its purpose-some suggestions.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 21, 2009
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A RECENT JUDGMENT OF CALCUTTA HIGH COURT DISMISSING APPEAL OF REVENUE RELATING TO SHARE TRANSACTIONS.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 14, 2009
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