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Articles By: DEVKUMAR KOTHARI |
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Income -tax deducted at source is consideration received for services or for goods sold hence cannot be deducted from consideration for the purpose of levying any tax like service tax, VAT or Sale Tax.
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By: - DEVKUMAR KOTHARI
Dated:
February 16, 2009
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DETERMINATION OF BUSINESS PROFIT IN PROPERTY BUSINESS - Sold parts attract taxable income even if entire project is not yet complete , cost or market value whichever is less should be adopted for stock-in-trade at year end.
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By: - DEVKUMAR KOTHARI
Dated:
February 16, 2009
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'MAT' AND NECESSARY ADJUSTMENT IN BOOK PROFIT IN VIEW OF NOTES, OBSERVATION, DISCLOSURES OR QUALIFICATION ON ACCOUNTS SECOND ARTICLE IN VIEW OF RECENT JUDGMENT OF DELHI HIGH COUTRT
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By: - DEVKUMAR KOTHARI
Dated:
February 10, 2009
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INCOME BY ILLEGAL MEANS LIKE FABRICATION OF TDS CERTIFICATES IS TAXABLE INCOME.
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By: - DEVKUMAR KOTHARI
Dated:
February 10, 2009
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INTEREST ON FDR OUT OF TEMPORARY SURPLUS BUSINESS FUNDS IS BUSINESS INCOME- Bombay High Court.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
February 8, 2009
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Depreciation avoid last moment rush- part III: DELAYED ANNOUNCEMENT OF INCENTIVE TO COMMERCIAL VEHICLE MANUFACTURERS AND /OR OPERATORS by way of higher rate of depreciation.
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By: - DEVKUMAR KOTHARI
Dated:
January 29, 2009
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Amendment of Rule 37A- an analysis and suggestions to avoid frequent amendments.
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By: - DEVKUMAR KOTHARI
Dated:
January 29, 2009
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CARRYFORWARD OF LOSS VIS A VIS OTHER DEDUCTIONS- relevant provisions are to be applied and not general Rules of filing of return of loss. An analysis in view of SC Ruling.
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By: - DEVKUMAR KOTHARI
Dated:
January 25, 2009
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POLICY MODIFICATIONS FOR MAXIMIZATION OF PROFIT AFTER TAX (PAT) ON CHANGES IN FISCAL POLICIES OF GOVERNMENT SHOULD NOT BE DOUBTED AS COLORABLE DEVICE TO AVOID TAX. – a study in context of capital gain or business income when security transaction tax is paid.
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By: - DEVKUMAR KOTHARI
Dated:
January 25, 2009
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"CHAKA JAM" (TRANSPORTERS STRIKE) AND RECENT RELIEF OF SERVICE TAX TAXES
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By: - DEVKUMAR KOTHARI
Dated:
January 21, 2009
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RESTRICTED SCOPE OF SCRUTINY IN CASES SELECTED FOR SCRUTINY THROUGH "CASS" IN THE "AST" MODULE!
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 15, 2009
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DEPRECIATION - AVOID LAST MOMENT PURCHASE OF NEW ASSETS to avoid doubts, disallowance, penalty and litigation a lesson from recent judgment on penalty.
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By: - DEVKUMAR KOTHARI
Dated:
January 15, 2009
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TOTALLY ILLEGAL ATTEMPT OF REVENUE TO IMPOSE TAX ON INTER UNIT SERVICES OF THE SAME OWNER
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By: - DEVKUMAR KOTHARI
Dated:
January 10, 2009
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CBDT says electronically filed return on 30.09.08 but acknowledgement shows date 01.10.08- are to be treated as filed in time. - Suggestion to waive condition of 'filed on 30.09.08' to avoid disputes and controversies.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
January 6, 2009
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CENVAT CREDIT NOT TO BE REDUCED MERELY FOR SUBSEQUENT DISCOUNTS
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
December 29, 2008
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Refund of wrongly collected tax should be made voluntarily and honestly by the Government-excess and wrong collection should be treated as money held in trust - a point of view.
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By: - DEVKUMAR KOTHARI
Dated:
December 25, 2008
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EXPLANATION REGARDING GROSS PROFIT MARGINS
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By: - DEVKUMAR KOTHARI
Dated:
December 25, 2008
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DEPRECIATION ON MEMBERSHIP RIGHTS USED FOR THE PURPOSE OF BUSINESS OR PROFESSION
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By: - DEVKUMAR KOTHARI
Dated:
December 21, 2008
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Board's circular on guidelines on selection of returns for scrutiny are beneficial circulars- should be strictly adhered to scrutiny can be restricted.
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By: - DEVKUMAR KOTHARI
Dated:
December 15, 2008
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Interest on borrowed capital unjust check on liberal deduction vide proviso to section 36(1)(iii).
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By: - DEVKUMAR KOTHARI
Dated:
December 9, 2008
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