| Article Section |
|
|
Home  Articles Income Tax DEV KUMAR KOTHARI DEV KUMAR KOTHARI - Income Tax Experts This
|
|
Submit New Article
|
|
|
|
|
Income Tax - Articles By: DEV KUMAR KOTHARI |
| Showing 61 to 80 of 720 Records |
| |
|
|
ITR - UNLISTED EQUITY SHARES DETAILS IN ITR –should be simple and only when there is impact on income or loss of assesse and not in other cases. By dropping un-necessary reporting about unlisted shares lot of pressure on ITD portal and return preparer can be reduced.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
December 24, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
RECONCILIATION OF 26AS, AIS, TIS WITH BOOKS OF ACCOUNT AND ROI AND REMEDIAL MEASURES FOR CORRECTIONS TO AVOID TAX DISPUTES.
1 Comment
|
| |
By: - DEV KUMAR KOTHARI
Dated:
December 15, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Option u.s.115BAC in case of individuals and HUF – an analysis and discussion of various aspects.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
November 2, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Reassessment in case of cash deposits -unnecessary litigation by ignoring ground realities causing harassment of small assesses and people having dealing with them.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
October 30, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Cash deposits -un-necessary litigation by ignoring ground realities causing harassment of small assesses and people having dealing with them.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
October 27, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Problems in new portal forcing tax payers to seek adjournment.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
August 7, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Faceless penalty proceedings u.s. 271.1.c In many cases penalty proceedings can be dropped to save valuable time of taxpayers and tax authorities – a circular of CBDT is this regard is desirable.
1 Comment
|
| |
By: - DEV KUMAR KOTHARI
Dated:
August 6, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Faceless penalty proceedings u.s. 271F - harassment due to authority not equipped and not having access to documents already available in portal of department.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
August 5, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
OMNIBUS NOTICE IS VAGUE WHEN RELEVANT PORTION IS NOT CONVEYED CLEARLY AND IRRELEVANT PORTION ALSO REMAIN IN NOTICE- THIS RULE APPLY TO ALL PROCEEDINGS INCLUDING NOTICE U.S. 148
|
| |
By: - DEV KUMAR KOTHARI
Dated:
August 3, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Notices u.s. 148 issued after 31.03.2021 in old formats and not in accordance with new provisions for reassessment – preliminary objections can be made.
5 Comments
|
| |
By: - DEV KUMAR KOTHARI
Dated:
July 28, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
‘MAT’ and necessary adjustments. Views earlier expressed by author find support in recent judgment of the Supreme Court.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
May 31, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Un-necessary litigation causing brain drain and loss of human resources and public money – some cases in course of e-proceedings order passed before time fixed for compliance failure of system and officer both.
1 Comment
|
| |
By: - DEV KUMAR KOTHARI
Dated:
May 17, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
TAX ON BOOK PROFITS- PROVISIONS ARE INTEGRAL, CHARGING AND COMPUTAION PROVISIONS - SELF CONTAINED CODE. CANNOT BE APPLIED IF COMPUTATIONS CANNOT BE MADE AND PRE- CONDITIONS FAILS.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
May 14, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Appeal time- authenticate notices and order with PAN, AY, Date, and Type of document. In case of no document found (say authentication failure) suitable ground of appeal can be preferred.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
April 30, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Face Less Assessments: Whether Regional E-Assessment Unit (ReAC Unit) is not properly equipped with access to information and documents through e-tools to access information on websites of IT department. For ease of doing assessment and disposal of appeals authorities must have access online of all related documents available for assessee and others having dealing with assessee.
1 Comment
|
| |
By: - DEV KUMAR KOTHARI
Dated:
April 19, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
S.68- not applicable in case of banking transactions done digitally with names appearing in bank statement – illustrative submission before the AO.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
April 17, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Penalty and immunity from penalty under new provisions – penalty will not apply when tax and interest is not payable as per assessment order – a study and point of view for brain storming.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
April 12, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
TAX AUDIT REPORT- CLAUSE 44 ABOUT EXPENDITURES UNDER VARIOUS CATAGORIES OF SUPPLIERS UNDER GST – seems un necessary report – this clause can be omitted to avoid u-necessary reporting which may lead to undesired results.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
April 5, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
ULIP – CAPITAL RECEIPT OR CAPITAL GAIN- EXEMPTION SEEMS SUPERFECIAL, IF RECEIPT IS CAPITAL RECEIPT.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
April 2, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Additional and new employmen: Incentive deduction u.s. 80JJAA- liberal and practical approach is required to achieve purpose - should be allowed to professionals in practice as they enter into adventure in nature of commerce by taking risks and also to small businesses and professionals having low turnover and no TAR requirement.
|
| |
By: - DEV KUMAR KOTHARI
Dated:
March 15, 2021
|
| |
All Articles by:
DEV KUMAR KOTHARI
View Profile
|
| |
|
|
| |
| ........ |
| |
