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Articles By: DEVKUMAR KOTHARI |
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) from clause 51 to clause 75 of section 2. – Third article
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By: - DEVKUMAR KOTHARI
Dated:
July 11, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) from clause 36 to clause 50 of section 2. - Part 2
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
July 9, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) the preamble and Chapter 1 (up to clause 35 of section 2)
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By: - DEVKUMAR KOTHARI
Dated:
July 6, 2022
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Broad aspect: while referring and applying any order of Superior Court, subsequent developments must also be considered by counsels, Courts and Tribunals. Tribunal wrongly applied Supreme Court Order directing Tribunal to refer question of law to High Court. Tribunal did not consider consequent and subsequent development in case of BIJU PATNAIK
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By: - DEVKUMAR KOTHARI
Dated:
July 5, 2022
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Learning from reported case Unrepresented case - S.68 - cash deposited in account of loan creditor before issue of demand draft (dd), no documents about identity and credit worthiness of loan creditor filed. Addition confirmed.
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By: - DEVKUMAR KOTHARI
Dated:
July 2, 2022
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SEBI- SAT order A case of confirmation of penalty for alleged violation of large number of provisions without specifying exact violation and provision under which penalty was imposed - gross illegality and carelessness in penalty proceeding by SEBI.
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By: - DEVKUMAR KOTHARI
Dated:
June 30, 2022
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SEBI- SAT order A case of confirmation of penalty due to lacking of proper grounds, contentions and pleadings either not raised or ignored by the SAT
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By: - DEVKUMAR KOTHARI
Dated:
June 29, 2022
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SEBI - CASE STUDY ABOUT ARBITRARY PENALTY LEVIED and harassment of some of small self-employed traders and investors selected based on inquiry for some of periods only.
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By: - DEVKUMAR KOTHARI
Dated:
June 28, 2022
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SEBI- NON-SPECIFIC AND OMNIBUS NOTICE FOR PENALTY NEED TO BE CHALLENGED AS VOID.
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By: - DEVKUMAR KOTHARI
Dated:
June 27, 2022
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Unnecessary litigation by revenue even before the Supreme Court, on settled legal position about power of Tribunal to admit new claims.
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By: - DEVKUMAR KOTHARI
Dated:
June 24, 2022
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Depreciation: cost to secure non competition or reduce competition can be a part of depreciable intangible asset.
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By: - DEVKUMAR KOTHARI
Dated:
June 23, 2022
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More care required in adopting copy and paste method, using old format in new orders - with example of a recent short order of ITAT containing some serious mistakes.
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By: - DEVKUMAR KOTHARI
Dated:
June 16, 2022
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TDS or TCS on purchase or sale of transferable import licence or import entitlement is advisable with a view to play safe and avoid litigation.
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By: - DEVKUMAR KOTHARI
Dated:
June 11, 2022
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Supreme Court’s judgment on aspect of remuneration to Doctors in context of charitable institutions need a reconsideration.
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By: - DEVKUMAR KOTHARI
Dated:
June 10, 2022
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ZINDAGI KE SAATH BHEE ZINDAGI KE BAAD BHEE – is wrong even for policy holders.
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
June 9, 2022
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USER FRIENDLY ONLINE DOCUMENTS - NEED TO MAKE EASY VIEW, SAVE AND PRINT OF ITR, INTIMATION, FORMS etc. WITH RELEVANT INFORMATION i.e. by omitting / deselecting rows having no values to save time and costs of all user of such documents including tax authorities , Tribunals ,Courts, return preparers, consultants, assesse and all user of such documents.
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By: - DEVKUMAR KOTHARI
Dated:
May 31, 2022
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GST not levied on Services rendered by an employee to the employer- a discussion about employment, employer and employee for brain storming on important issues.
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By: - DEVKUMAR KOTHARI
Dated:
May 27, 2022
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NOTICES RELATING TO REASSESSMENT PROCEEDINGS WITHOUT APPLICATION OF ANY MINDS –notice to agent like authorized signatory in bank account, for allegations of escapement of income in hands of agent.
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By: - DEVKUMAR KOTHARI
Dated:
May 25, 2022
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A case of un-necessary reassessment and harassment Proviso to S.139(1) inserted w.e.f. 01.04.2020 for compulsory filing of ITR in some cases is prospective and not retrospective.
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By: - DEVKUMAR KOTHARI
Dated:
May 24, 2022
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Provisos must also be numbered for easy reading, understanding ,referencing and uniform understanding by all concerned and to avoid confusions and disputes.
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By: - DEVKUMAR KOTHARI
Dated:
May 23, 2022
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