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Articles By: DEVKUMAR KOTHARI |
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Relative in context of gifts deemed income under S.56 – unreasonable view taken by AO for essence of ‘blood relative’ and un-necessary litigation by revenue before High Court.
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By: - DEVKUMAR KOTHARI
Dated:
January 29, 2020
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Limited Scrutiny- scope is to be understood in reasonable manner and not to indulge into roving enquiry leading to litigation.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 28, 2020
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Before filing appeals and reply to other notices – check validity of document like notices, orders, letter etc. if valid document is not found in search document- can be regarded as non est.
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By: - DEVKUMAR KOTHARI
Dated:
January 16, 2020
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SCRUTINY AND ROVING ENQUIRY SHOULD BE AVOIDED INSTEAD RECONCILIATION OF FIGURES IN DOCUMENT CAN BE SOUGHT FOR MANY SORT OF DIFFERENCES.
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By: - DEVKUMAR KOTHARI
Dated:
January 13, 2020
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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.
3 Comments
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By: - DEVKUMAR KOTHARI
Dated:
January 9, 2020
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Budget 2020 suggestions for more result orientation in tax litigation administration.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 8, 2020
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Budget 2020 suggestions for salaried persons.
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
January 7, 2020
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Forms prescribed under main enactment cannot curtail provisions of main enactment
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By: - DEVKUMAR KOTHARI
Dated:
December 25, 2019
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Delayed justice - WP of 2001 decided after more than 18 years in one hearing. This shows justice delayed is justice denied.
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By: - DEVKUMAR KOTHARI
Dated:
December 23, 2019
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PAN: case of I-VEN INTERACTIVE LIMITED (SC)- ADDRESS OF ASSESSEE - NOTICE SERVED AT ADDRESS AS PER PAN RECORD HELD VALID BY THE SUPREME COURT- VITAL DIRECTLY RELEVANT PROVISIONS NOT AT ALL REFERRED AND CONSIDERED SO JUDGMENT NEED RECONSIDERATION.
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By: - DEVKUMAR KOTHARI
Dated:
December 17, 2019
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High prices of onion- too much hype is not justified- timely actions by government can avoid spiralling prices and save governments. Some suggestions.
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By: - DEVKUMAR KOTHARI
Dated:
December 4, 2019
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CONDONATION OF DELAY : Supreme Court condoned delay of 1754 days for reason that appellants took steps to file appeal before High Court, as soon as came to know of order of Tribunal and had no earlier knowledge of order - this fact was not refuted by respondent/ Revenue.
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By: - DEVKUMAR KOTHARI
Dated:
December 3, 2019
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High handedness of officers during search / survey should be deprecated in the strictest terms says High Court.
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By: - DEVKUMAR KOTHARI
Dated:
December 2, 2019
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Scope of appeals under Income-tax Act is wider- Courts need not entertain Writ Petitions when there is effective remedy available by way of appeal and revision.
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By: - DEVKUMAR KOTHARI
Dated:
November 30, 2019
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Final tax collection should be preferred policy and not first collect then refund or allow credit- for simplicity and also to avoid chances of tax rackets
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
November 19, 2019
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Deficiencies in ITR form should not prevent assesse from preferring legal claims.
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By: - DEVKUMAR KOTHARI
Dated:
November 6, 2019
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Capital gains on transfer of property when transfer took place in earlier years- some practical aspects and discussion of a recent order of tribunal.
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By: - DEVKUMAR KOTHARI
Dated:
October 31, 2019
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Penalty u/s 271.1.c for disallowance u/s 14A.
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By: - DEVKUMAR KOTHARI
Dated:
October 25, 2019
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MANNER OF WRITING OF DATES- DDMMYYYY MANNER CAN BE ADOPTED BY ALL FOR STANDARDISATION AND EASE OF DATING AND DATA ENTRY AND PROCESSING.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
October 23, 2019
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FOR PRIOR PERIOD ITEMS REVENUE SHOULD CONSIDER GROUND REALITIES AND WORK OBJECTIVELY WITH RESULT ORIENTATION IN MIND TO AVOID COSTLY, WASTEFUL LITIGATION Honorable FM and CBDT are requested to issue guidelines.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
October 19, 2019
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