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Articles By: CA DEV KUMAR KOTHARI

Showing 321 to 340 of 1074 Records
 
INVESTMENT IN LAND AS OWNERS, LAND DEVELOPERS IS CAPITAL ASSET – ON TRANSFER INCOME OR LOSS SHALL FALL UNDER HEAD “CAPITAL GAINS”.
  By: - CA DEV KUMAR KOTHARI        Dated: April 30, 2019
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CAPITAL GAINS ON SALE OF LAND AND BUILDING – COST OF CONSTRUCTION FOR ADDITION AND ALTERATIONS IS COST OF IMPROVEMENT OF CAPITAL ASSET
  By: - CA DEV KUMAR KOTHARI        Dated: April 18, 2019
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Second article on “S.68 NRA iron and Steel P. Ltd. (SC) - A fit case for recall and reconsideration by the Supreme Court to avoid miscarriage of justice and in- justice in future”.
  By: - CA DEV KUMAR KOTHARI        Dated: April 13, 2019
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Proceedings/ appeal can continue against struck off companies. However, revenue un-necessarily filed appeal before the Supreme Court, against judgment AND ORDER of High Court of Rajasthan
  By: - CA DEV KUMAR KOTHARI        Dated: April 8, 2019
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FOR MORE USE OF DIGITAL PAYMENTS BY CREDIT CARDS THE GOVERNMENT AND RBI MUST PLAY GREATER ROLE TO PROTECT CONSUMERS AND FOR BETTER ACCOUTING AND REPORTING ETC.
  By: - CA DEV KUMAR KOTHARI        Dated: April 4, 2019
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S.68 NRA iron and Steel P. Ltd. (SC) - A fit case for recall and reconsideration by the Supreme Court to avoid miscarriage of justice and in justice in future.
  By: - CA DEV KUMAR KOTHARI        Dated: March 26, 2019
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Reassessment in case of original assessment u.s. 143.1.a. Not allowed in absence of reasons recorded by AO and to make roving enquiry etc.
  By: - CA DEV KUMAR KOTHARI        Dated: March 5, 2019
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Initial Depreciation Allowance u.s. 32.1.iia – is in nature of incentive- liberal and purpose seeking interpretation is required to achieve purpose in totality
  By: - CA DEV KUMAR KOTHARI        Dated: February 15, 2019
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VERY QUICK DISPOSAL AFTER TRIBUNAL AND QUICK DISPOSAL BY TRIBUNAL- A LEARNING FOR OTHER COURTS AND SOME SUGGESTIONS
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: February 5, 2019
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ITAT- Adjournment of hearing - notice through cause list is not proper – proper communication of date of hearing and reasonable opportunity of hearing are precondition to render justice.
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: February 4, 2019
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Carry forward of loss should be allowed liberally.
  By: - CA DEV KUMAR KOTHARI        Dated: January 31, 2019
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Regular visit and review of relevant websites, web pages, and facilities like ‘my account’ of tax department is essential and desirable to check latest position, developments and limitation related issues.
  By: - DEV KUMAR KOTHARI        Dated: January 15, 2019
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Mandatory levy of fees for delay in filing of Return and statements etc. being in nature of penalty is not justified.
  By: - DEV KUMAR KOTHARI        Dated: January 9, 2019
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S.115JB must be discontinuied as soon as possible in view of changed circumstances and also to avoid un-constitutional provisions
  By: - DEV KUMAR KOTHARI        Dated: December 31, 2018
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Input tax credit should be allowed for motor car to all when used in furtherance of business and in “supply”, including services on which GST is levied
2 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: December 28, 2018
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Learning from judgment of Madras High Court in case of M. Sougoumarin v. Asstt. CIT- do not take legal provisions about cash transactions carelessly and also prepare case seriously taking all facts and contentions.
  By: - CA DEV KUMAR KOTHARI        Dated: December 27, 2018
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Conversion of public company into private company- RD authorised one step towards ease of doing business but there seems legal hurdles. Separate laws relating to different type of companies is need of hour to really extend ease of doing business.
  By: - CA DEV KUMAR KOTHARI        Dated: December 25, 2018
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INTEREST SHOULD BE ON THE BASIS OF INCOME AS PER RETURN OF INCOME - a point of view with reasoning
  By: - CA DEV KUMAR KOTHARI        Dated: December 12, 2018
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CIRCULARS- WHY THEY ARE NOT FOLLOWED EVEN BEFORE THE SUPREME COURT AND LITIGATION IS CONTINUED? BRAIN DRAIN IN UN-NECESSARY LITIGATION MUST COME TO AN END
  By: - CA DEV KUMAR KOTHARI        Dated: December 5, 2018
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Ease of doing business – conversion of public company into private company should be made easy, less time consuming and less costly
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: December 4, 2018
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