Articles By DEVKUMAR KOTHARI

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Articles By: DEVKUMAR KOTHARI
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	SAT HAS MADE MOCKERY OF APPEALS – PATENTLY WRONG ORDERS OF THE SECURITIES APPELLATE TRIBUNAL MUMBAI (SAT) – DIRECTING APPELLANTS TO FILE SETTLEMENT APPLICATION WITHIN SHORT TIME THOUGH SCHEME PROVIDE LONGER TIME.
	By: - DEVKUMAR KOTHARI Dated: September 13, 2022
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	Co-Author: CA UMA KOTHARI View Profile

	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 15 about. – ‘value of taxable supply’ thirteenth article in the series.
	By: - DEVKUMAR KOTHARI Dated: September 9, 2022
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	Faceless assessment rectification and appeals- Authorities must look into records of all related proceedings information on portal of department and should not act unreasonably to harass taxpayers by raising huge demands.
	By: - DEVKUMAR KOTHARI Dated: September 1, 2022
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	E-ITR - Technical glitches causing delayed processing, refunds and even updating of information on portal. Surprisingly assesse got refund credited in his bank account but on portal processing is shown in progress and ‘refund awaited’ after 5 days from credit of refund in bank account. 1 Comment
	By: - DEVKUMAR KOTHARI Dated: August 31, 2022
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	S.194-IA - TDS BY TRANSFEREE OF IMMOVABLE PROPERTY analysis and discussions. 1 Comment
	By: - DEVKUMAR KOTHARI Dated: August 23, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 13 about time of supply of services which is part of ‘CHAPTER IV – ‘Time and Value of supply’ and relevant portion of section 31 – relating to Tax Invoice. –Eleventh article in the series.
	By: - DEVKUMAR KOTHARI Dated: August 22, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 12 about time of supply of goods which is part of ‘CHAPTER IV – Time and Value of supply’ and relevant portion of section 31 – relating to Tax Invoice. –Tenth article in the series.
	By: - DEVKUMAR KOTHARI Dated: August 17, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 11 about Power to Exempt which is part of CHAPTER III -LEVY AND COLLECTION OF TAX. –9th article in the series.
	By: - DEVKUMAR KOTHARI Dated: August 6, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 10 which is part of CHAPTER III -LEVY AND COLLECTION OF TAX. –8 th article in the series.
	By: - DEVKUMAR KOTHARI Dated: August 4, 2022
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	Learning from reported and unrepresented case of a big company : Gross negligence and carelessness of BANGALORE ELECTRICITY SUPPLY COMPANY LTD – appeal not signed properly, defect not rectified, no one appeared hence appeal was not admitted and dismissed by Tribunal.
	By: - DEVKUMAR KOTHARI Dated: July 28, 2022
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	ITR last dates - Writ Petitions (WP) seems inevitable for directions to extend last date for filing of non-audit ITR and also for amendment in ‘due dates’ prescribed in S.139 (1) 1 Comment
	By: - DEVKUMAR KOTHARI Dated: July 27, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 9 which is part of CHAPTER III -LEVY AND COLLECTION OF TAX. –7th article in the series.
	By: - DEVKUMAR KOTHARI Dated: July 26, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 7 and 8 part of CHAPTER III -LEVY AND COLLECTION OF TAX. – 6 th article in series.
	By: - DEVKUMAR KOTHARI Dated: July 25, 2022
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	Return filing for individuals, HUF and non-audit cases Care required in personal accounting and compilation of information and ITR filing to ensure correct reporting of income duly reconciled and properly quantified with due diligence and care.
	By: - DEVKUMAR KOTHARI Dated: July 22, 2022
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	Contributions to local people and institutions in area of business are allowable if paid for commercial expedience and business purposes. A discussion and learning from a recent judgment of ITAT which was result of un-necessary additions made by lower authorities.
	By: - DEVKUMAR KOTHARI Dated: July 21, 2022
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	Depreciation on Mollasses Tanks in sugar mills – some interesting issues, which can be applicable in many cases where depreciation is allowable.
	By: - DEVKUMAR KOTHARI Dated: July 20, 2022
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	The Assessing officer and CIT(A) should have followed binding precedence and held that S.115JB is not applicable because of failure of integral computation and charging provision which require as precondition computation of GTI, Deductions, TI and tax payable . And also because company is not a dividend paying company.
	By: - DEVKUMAR KOTHARI Dated: July 19, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) Chapter II relating to Administration. – 5th article in series.
	By: - DEVKUMAR KOTHARI Dated: July 18, 2022
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	Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) definitions from clause 76 to clause 120 of section 2. – Fourth article 1 Comment
	By: - DEVKUMAR KOTHARI Dated: July 16, 2022
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	ITR- LAST OR DUE DATE SHOULD BE REVISED JUSTIFIABLY CONSIDERING SIZE OF ITR FORM AND INFORMATION AND DATA TO BE FILLED IN.
	By: - DEVKUMAR KOTHARI Dated: July 13, 2022
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