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Articles By: DEVKUMAR KOTHARI |
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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
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By: - DEVKUMAR KOTHARI
Dated:
December 4, 2018
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EVERYONE NEED TO BE CONCERNED TO SAVE ENVIORNMENT BY OPTIMISING USAGES AND AVOIDING WASTAGE OF MOST OF THINGS AND SERVICES
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By: - DEVKUMAR KOTHARI
Dated:
November 28, 2018
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Un-necessary long-drawn litigation by revenue on petty matters resulting into loss of public money and brain drain which is not in interest of society at large
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By: - DEVKUMAR KOTHARI
Dated:
November 27, 2018
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Employees contributions- S. 2.24.x , 36.1.va and 43B addition challenged in WP and considered by Madras High Court – improper course and actions by all
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By: - DEVKUMAR KOTHARI
Dated:
November 3, 2018
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Section 43B- claim as per proviso is a privilege and option of assesse
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By: - DEVKUMAR KOTHARI
Dated:
October 30, 2018
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Corporate Social Responsibility (CSR) – 2% of average profit stand mandatorily and statutorily diverted at source and is not profit or income of the company – a point of view
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By: - DEVKUMAR KOTHARI
Dated:
October 23, 2018
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ROI- due date in case of partner of firm liable to tax audit S.139 – words ‘ a partner’ need to be substituted in place of ‘a working partner’ in provisions , meanwhile a circular is desirable
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By: - DEVKUMAR KOTHARI
Dated:
October 10, 2018
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ITAT- Fees payable for appeal against order of CIT(A) before ITAT in form 36 - some issues and related aspects on fees and service by way of justice
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By: - DEVKUMAR KOTHARI
Dated:
October 8, 2018
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Refund of input tax credit in textile sector particularly to manufacturer of manmade textile material or staple fabric
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
October 4, 2018
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ITAT- practical aspect: Apply for grounds of appeal of Revenue, if not received with notice of filing of appeal/ first notice for hearing of appeal, as the case may be.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
October 1, 2018
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Portfolio Management Fees is allowable expenditure
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By: - DEVKUMAR KOTHARI
Dated:
September 27, 2018
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LOGO OF INCOME TAX DEPARTMENT SHOULD NOT APPEAR ON TAX AUDIT REPORT UPLOADED ON LINE
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
September 26, 2018
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FIRST FORMAL NOTICE U.S. 143.2 – LONG TIME SHOULD BE ALLOWED- time allowed of few days is un-necessarily putting pressure on all- is it just to harass assesses and tax professionals?
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By: - DEVKUMAR KOTHARI
Dated:
September 24, 2018
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Condonation of delay in filing appeal due to rectification proceeding is also desirable. A need of review of order of the Supreme Court, read with judgment of High Court, in the case of SPINACOM INDIA PVT. LTD is desirable
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By: - DEVKUMAR KOTHARI
Dated:
September 12, 2018
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Tax audit- unreasonable requirement of reporting about receipt of deemed dividend- the relevant clause should be omitted from Form 3CD for AY 2018-19. For AY 2019-20 clause should be amended to seek report of payments to which S. 2.22.e can be applied
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By: - DEVKUMAR KOTHARI
Dated:
August 21, 2018
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Settled legal position -pending appeals on covered matters must be withdrawn by revenue to save time of Courts, public money and avoid un-necessary harassment of tax payers.
Settled legal position must be followed and rectification as per settled legal position must be made to avoid un-necessary and lingering of litigation and to expedite justice as per law.
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By: - DEVKUMAR KOTHARI
Dated:
August 20, 2018
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Doctors- after PG course - PAYMENT AGAINST SERVICE BOND IS ALLOWABLE EXPENDITURE
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By: - DEVKUMAR KOTHARI
Dated:
August 16, 2018
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Intangible assets in case of professions – cost of education and training to acquire know-how, expertise, to be eligible for grant of licenses – depreciation can be claimed.
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By: - DEVKUMAR KOTHARI
Dated:
August 14, 2018
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Amendment of Form 3CD – why from 20th August 2018 and not for particular assessment year? Forms specific to assessment year may be provided as in case of year specific ITR forms
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By: - DEVKUMAR KOTHARI
Dated:
July 27, 2018
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Revision under S.263 – not permissible on issues already considered by CIT (A) in appeal filed on or before or after the 1st Day of June, 1988
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By: - DEVKUMAR KOTHARI
Dated:
July 27, 2018
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