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Articles By: DEVKUMAR KOTHARI |
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UNJUST INTIMATION AND ADJUSTMENTS BY CPC – an unexpected, new source and style of harassment of taxpayers.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
May 8, 2019
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INVESTMENT IN LAND AS OWNERS, LAND DEVELOPERS IS CAPITAL ASSET – ON TRANSFER INCOME OR LOSS SHALL FALL UNDER HEAD “CAPITAL GAINS”.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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”.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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
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By: - DEVKUMAR KOTHARI
Dated:
February 4, 2019
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Carry forward of loss should be allowed liberally.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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
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By: - DEVKUMAR KOTHARI
Dated:
December 5, 2018
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