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Articles By: DEV KUMAR KOTHARI

Showing 41 to 60 of 1074 Records
 
CONDONATION OF DELAY – TIME EXCLUDED UNDER LAW OF LIMITATIONS WILL BE EXCLUDED - The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned, so held by the Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: December 28, 2022
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The honorable Supreme Court while considering Cr.PC and Foods and drugs related laws held that “ The law, is meant to exist as a shield to protect the innocent, rather than it being used as a sword to threaten them.” and “the law must not be used as a tool to harass the accused”.
  By: - DEV KUMAR KOTHARI        Dated: December 27, 2022
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AVOID EXCESSIVE PUBLIC SPENDING ON UN NECESSARY LITIGATION AND ENGAGING EXCESSIVE NUMBER OF COUNSELS.
2 Comments
  By: - DEV KUMAR KOTHARI        Dated: December 21, 2022
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ADVANCE TAX PAYMENTS – letters from income tax authorities and suggested reply and observations by taxpayers in appreciation and also as grievance, if any.
  By: - DEV KUMAR KOTHARI        Dated: December 20, 2022
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Surrender statements should be viewed with due care and caution particularly if they are against documentary evidences.
  By: - DEV KUMAR KOTHARI        Dated: November 24, 2022
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S.68- cash credit – foreign gifts. Judgment popularly referred as case of P.Mohankala deserves a reconsideration in view of facts found by Tribunal which were analyzed in a reasonable manner by High Court.
  By: - DEV KUMAR KOTHARI        Dated: November 22, 2022
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Hyper technical attempt to defeat a provision and its object will be to invite the elephant in the room. Case of SBI about TDS from salary – issue LTC exemption.
2 Comments
  By: - DEV KUMAR KOTHARI        Dated: November 18, 2022
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Rule of interpretation for the Constitution of India / empowering enactments and other laws in India brief discussion in view of recent judgment of the Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: November 16, 2022
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Unnecessary litigation by revenue on settled legal position is causing brain drain: Reassessment not permissible on mere change of opinion recently reiterated by the Supreme Court.
  By: - DEV KUMAR KOTHARI        Dated: November 8, 2022
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Play safe and file ITR by 31st October 2022 for AY 2022-23 in cases in which any audit report under provisions of Income-tax Act, 1961 is not required to be electronically furnished. Although audit report under other enactment is required. Extended date of Seventh November, 2022 may not apply in such cases.
  By: - DEV KUMAR KOTHARI        Dated: November 2, 2022
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Income Tax Act, 1961 Authorities and Tribunal are Court
  By: - DEV KUMAR KOTHARI        Dated: October 29, 2022
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL SURVEILLANCE MEASURES OF STOCK EXCHANGES AND SEBI NOT BROUGHT TO NOTICE OF HIGH COURT LEADING TO WRONG CONCLUSION OF PRICE RIGGING AND MANIPULATION BY INVESTORS.
  By: - DEV KUMAR KOTHARI        Dated: October 28, 2022
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL PROVISIONS OF INDIAN EVIDENCE ACT MISSED BY COUNSELS LEADING TO A JUDGMENT WHICH NEED SERIOUS RECONSIDERATION OTHERWISE TAX AUTHORITIES ARE LIKELY TO APPLY PRESUMPTIONS TO DISCARD MANY TYPE OF EVIDENCE.
  By: - DEV KUMAR KOTHARI        Dated: October 27, 2022
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Income tax Act, 1961: Word “evidence” and related expressions in the Income-tax Act, 1961 . A study which seems very important in view of presumptions being applied by tax authorities and courts even for discarding documentary evidences.
  By: - DEV KUMAR KOTHARI        Dated: October 19, 2022
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TAX AUDIT REPORT (TAR) - specified date need to be changed.
  By: - DEV KUMAR KOTHARI        Dated: October 18, 2022
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Faceless assessment notice u.s. 133.6 of Income-tax Act:
  By: - DEV KUMAR KOTHARI        Dated: October 12, 2022
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BANKS- MUST ACT REASONABLY
  By: - DEV KUMAR KOTHARI        Dated: October 8, 2022
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S.234F - Delayed Filing of ROI- mandatory fees – is not justified.
  By: - DEV KUMAR KOTHARI        Dated: September 30, 2022
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Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 14 about change in rate of tax. –Twelfth article in the series.
  By: - DEV KUMAR KOTHARI        Dated: September 15, 2022
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SAT HAS MADE MOCKERY OF APPEALS – PATENTLY WRONG ORDERS OF THE SECURITIES APPELLATE TRIBUNAL MUMBAI (SAT) – DIRECTING APPELLANTS TO FILE SETTLEMENT APPLICATION WITHIN SHORT TIME THOUGH SCHEME PROVIDE LONGER TIME.
  By: - DEV KUMAR KOTHARI        Dated: September 13, 2022
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  Co-Author: CA UMA KOTHARI       View Profile
 
 
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