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Articles By: DEVKUMAR KOTHARI |
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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
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By: - DEVKUMAR KOTHARI
Dated:
July 28, 2021
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DEMAT FORM OF SECURITIES -I COMPULSORY DEMATERILISATION OF SHARES OF LIMITED COMPANIES - RELAXATION IS DESIRED
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By: - DEVKUMAR KOTHARI
Dated:
July 27, 2021
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For improvement of government - Just like general public government authorities and erring officers should also pay late fees and penalties, for delays.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
July 26, 2021
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Disappointment with IT Portal 2- even in first step of authentication of document.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
July 7, 2021
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Amendment of third proviso to S.254(2A) by the Supreme Courts order- Delay in disposing of appeal is not attributable to assessee, then stay will not automatically lapse. The Supreme Court amends S. 254 to remove arbitrariness
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By: - DEVKUMAR KOTHARI
Dated:
July 1, 2021
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Restricted working is not a long-term solution- we need more spacious offices, work place, homes, roads and vehicles etc.
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By: - DEVKUMAR KOTHARI
Dated:
June 30, 2021
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Shocking reality - NATIONAL FACELESS ASSESSMENT CENTRE (NFAC ) SEEMS NOT PREPARED AND EQUIPPED TO HANDLE PENALTY MATTERS or NFAC is also adopting easy going approach and harassing assessee.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
June 29, 2021
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Balance sheet may be a written confirmatory statement for limitation purposes a discussion in view of judgment of honorable Supreme Court.
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By: - DEVKUMAR KOTHARI
Dated:
June 25, 2021
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LIMITATION ACT WITH HIGHLIGHTS AND GENERAL OBSERVATIONS
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By: - DEVKUMAR KOTHARI
Dated:
June 24, 2021
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MAT and necessary adjustments. Views earlier expressed by author find support in recent judgment of the Supreme Court.
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By: - DEVKUMAR KOTHARI
Dated:
May 31, 2021
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Whether, National e-Assessment Centre New Delhi is also not properly equipped and trained? Or just work is being shown by UN-necessary re-collection of documents and information.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
May 24, 2021
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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
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By: - DEVKUMAR KOTHARI
Dated:
May 17, 2021
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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.
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By: - DEVKUMAR KOTHARI
Dated:
May 14, 2021
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 30, 2021
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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
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By: - DEVKUMAR KOTHARI
Dated:
April 19, 2021
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S.68- not applicable in case of banking transactions done digitally with names appearing in bank statement illustrative submission before the AO.
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By: - DEVKUMAR KOTHARI
Dated:
April 17, 2021
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VERY SHORT NOTICES , UN-NECESSARY ELABORATE DETAILS AND EVIDENCES ASKED IN FACELESS PROCEEDINGS. Taxpayers time is also valuable for his tax paying capacity.
3 Comments
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By: - DEVKUMAR KOTHARI
Dated:
April 15, 2021
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 12, 2021
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 5, 2021
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ULIP CAPITAL RECEIPT OR CAPITAL GAIN- EXEMPTION SEEMS SUPERFECIAL, IF RECEIPT IS CAPITAL RECEIPT.
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By: - DEVKUMAR KOTHARI
Dated:
April 2, 2021
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