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Articles By: CA DEV KUMAR KOTHARI |
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Revenue friendly amendments must be prospective- revenue must not un-necessarily indulge into litigation by applying retrospectivity.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 30, 2017
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Charitable Institutions: Depreciation is allowable as per general rules as well as per Income-tax Act. Allowed even when purchase of assets was considered as application of income
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By: - CA DEV KUMAR KOTHARI
Dated:
December 27, 2017
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Recent Instruction about expanding scope of scrutiny and some related issues- limitation to serve notice for expanded scrutiny
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By: - CA DEV KUMAR KOTHARI
Dated:
December 18, 2017
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ITBA – suggestion -1
E-Filing portal - Income Tax Business Application (ITBA) module – suggestion to provide for uploading of zip file. Rar file etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 14, 2017
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S.43B -Un-necessary litigation by revenue an appeal before the Supreme Court on an issue which was well settled. S.43B must be omitted from the Income-tax Act
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By: - CA DEV KUMAR KOTHARI
Dated:
December 12, 2017
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The observations in the Judgment of the Supreme Court in case of Gemini Distilleries about Circular- a case of improper reliance of Circular having vital difference
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By: - CA DEV KUMAR KOTHARI
Dated:
December 11, 2017
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Section 79 – carry forward of loss- information in ITR – Schedule CFL is only informative and does not amount to a claim
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By: - CA DEV KUMAR KOTHARI
Dated:
November 8, 2017
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GST- meaning of ‘services’ seems very restricted due to primary meaning being ‘anything’
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By: - CA DEV KUMAR KOTHARI
Dated:
October 17, 2017
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TDS IS PART OF SUM PAYABLE TO PAYEE and is trading liability- interest paid for delayed deposit of TDS is allowable expenditure
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By: - CA DEV KUMAR KOTHARI
Dated:
October 13, 2017
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Budget 2018 REQUEST FOR RELIEF TO SALARY EARNERS: Relief to wages and salary earners - reintroduce standard deduction and allow depreciation to salary earners–will boost economy also
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By: - CA DEV KUMAR KOTHARI
Dated:
October 10, 2017
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S.115O - Dividend Distribution Tax (DDT) – vital points missed by counsels in case of Tata Tea and others before the Supreme Court
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By: - CA DEV KUMAR KOTHARI
Dated:
October 5, 2017
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CLUB FEES AND EXPENSES INCURRED TO MAINTAN CONTACTS, GOOD RELATIONS AND GOODWILL ARE ALLOWABLE BUSIENSS EXPENSES
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By: - CA DEV KUMAR KOTHARI
Dated:
October 4, 2017
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More PAN must be allowed to be tagged with one mobile phone and one email id – tax payer and tax practioners must have their discretion in this regard and limit of PAN numbers should be lifted to make tax compliance and review easy
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By: - CA DEV KUMAR KOTHARI
Dated:
September 29, 2017
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Central Government and CBDT has no power to amend Income-tax Act (including Schedules)
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By: - CA DEV KUMAR KOTHARI
Dated:
September 28, 2017
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Learning from a case of un-necessary litigation by assessee- just to challenge, in any how and any way manner validity of notice is not proper
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By: - CA DEV KUMAR KOTHARI
Dated:
September 27, 2017
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Websites of Government Departments need lot of improvement. We are noticing deterioration in them for example, case of website of ITAT.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
September 23, 2017
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Longer limitation means a substantive right which cannot be curtailed by amendment- amendment reducing limitation to file petitions or appeals should be considered prospective only
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By: - CA DEV KUMAR KOTHARI
Dated:
September 12, 2017
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RECTIFICATION BY ITAT U/S.254(2) – no limitation when assessee or AO apply for rectification- appoint of view found in undisputed judgment of ITAT, Special Bench
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By: - CA DEV KUMAR KOTHARI
Dated:
September 5, 2017
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Capital Gains - Transfer of property versus Gift - A case of ignorance of assessee. In such cases people handling matters must be more careful and helpful to clients
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By: - CA DEV KUMAR KOTHARI
Dated:
September 2, 2017
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Amendment relating to Forum is a procedural amendment and apply retrospectively to pending and old cases- so held by the Supreme Court
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By: - CA DEV KUMAR KOTHARI
Dated:
August 29, 2017
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