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Articles By: DEVKUMAR KOTHARI |
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No writ jurisdiction in case of specific performance of contract no fresh cause of action on representation and its rejection held by the Supreme Court.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 12, 2022
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S. 147 : Reassessment-Revenue directed to guidelines for reassessment- CBDT to issue guidelines to its officerrs based on the Order with clear instructions which are to be strictly followed. [S. 148, 149, 150, 151, Art. 226]
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By: - DEVKUMAR KOTHARI
Dated:
March 8, 2022
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Difficulties in E-filing of forms.
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By: - DEVKUMAR KOTHARI
Dated:
March 5, 2022
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LANDLINE PHONE NUMBER SHOULD NOT BE MANDATORY IN FORMS
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By: - DEVKUMAR KOTHARI
Dated:
March 3, 2022
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A judgment on issue of illegal, prohibited payments not allowable That medical practitioners were forbidden from accepting such gifts, or “freebies” was no less a prohibition on the part of their giver, or donor – held so by the Supreme Court such expenses are not allowable.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
March 1, 2022
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Retrospective amendment - legislative intent or bureaucratic whims imposed in name of explanation or clarification. Proposal to disallow cess with retrospective effect is one such amendment which is not rational, and logical and will impair image of the GOI
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By: - DEVKUMAR KOTHARI
Dated:
February 14, 2022
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Subsidy or support are against thought to make people Atmnirbhar. Why support to PSU Banks from public money when they have huge market capitalization and capable to manage their own funds.
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By: - DEVKUMAR KOTHARI
Dated:
February 5, 2022
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BUDGET 2022 WITHOUT HALWA CEREMONEY LET US HOPE FOR CHANGES IN ATTITUDES OF TAX ADMINISTRATION AND MORE HARMONYE WITH TAXPAYERS
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 31, 2022
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The State alone remains responsible for not providing smooth passage of traffic (SC).
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 28, 2022
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Officers must act reasonably and legally and not harass taxpayers Cost imposed on GST officer by High Court further increased by the Supreme Court. To put effective check on harassing attitude of officers , effective way can be suspension and debarring from government services.
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By: - DEVKUMAR KOTHARI
Dated:
January 27, 2022
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Budget suggestions from public to GOI. Part II
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By: - DEVKUMAR KOTHARI
Dated:
January 25, 2022
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GST - Deemed service of order and right to appeal an analysis in view of recent judgment.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 24, 2022
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Budget suggestions from public to GOI. Part I
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By: - DEVKUMAR KOTHARI
Dated:
January 24, 2022
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APPEAL ORDER NOT UPLOADED ON PORTAL PHYSICAL APPEAL WITH COD ALLOWED
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By: - DEVKUMAR KOTHARI
Dated:
January 6, 2022
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PERSONALIZED SERVICES REWARD POLICIES FOR REMUNERATION –SOME SPECIAL ASPECTS DUE TO COVID PROBLEMS AND REQUIREMENTS.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 5, 2022
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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.
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By: - DEVKUMAR KOTHARI
Dated:
December 24, 2021
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RECONCILIATION OF 26AS, AIS, TIS WITH BOOKS OF ACCOUNT AND ROI AND REMEDIAL MEASURES FOR CORRECTIONS TO AVOID TAX DISPUTES.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
December 15, 2021
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DESIRABILITY TO ALLOW EXTENSION BY ASSESSING OFFICERS without loss to assessee and revenue both – combing back of old provision is need of hour in view of COVID19 and OMICRON related problems and similar other serious health conditions and other contingencies etc.
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By: - DEVKUMAR KOTHARI
Dated:
December 9, 2021
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Expression "Fund flow statement" is proper instead of "cash flow statement" - amendment is desired.
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By: - DEVKUMAR KOTHARI
Dated:
November 23, 2021
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Expression “Fund flow statement” is proper instead of “cash flow statement” – amendment is desired.
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By: - DEVKUMAR KOTHARI
Dated:
November 22, 2021
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