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Articles By: DEVKUMAR KOTHARI

Showing 401 to 420 of 1115 Records
 
ROI FILING DUE DATE IN CASE OF PERSONS HAVING TDS, TCS AND DEALING WITH PERSONS HAVING AUDIT OBLIGATIONS SHOULD BE 30TH NOVEMBER.
  By: - DEVKUMAR KOTHARI        Dated: July 25, 2018
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HABIT OF DESCRIBING “BOGUS” BY TAX AUTHORITIES DESERVES TO BE CONDEMENED- discussion in view of recent judgment of the Supreme Court – SLP of Revenue dismissed after hearing
1 Comment
  By: - DEVKUMAR KOTHARI        Dated: July 11, 2018
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Addition u/s 68 by alleging LTCG as bogus is not justified, the legal position is well settled, and still tax authorities are making additions
  By: - DEVKUMAR KOTHARI        Dated: June 21, 2018
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S. 40(a)(ia) - CURATIVE AMENDMENT TO REMOVE UNINTENDED HARDSHIP IS RETROSPECTIVE – THE SUPREMEN COURT RE-AFFIRMS THE RULE.
  By: - DEVKUMAR KOTHARI        Dated: May 9, 2018
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Waiver of loan is not taxable u.s. 28 (iv) or S. 41.1 as held by the honourable Supreme Court- an analysis and updates on related issues
2 Comments
  By: - DEVKUMAR KOTHARI        Dated: May 8, 2018
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Learning from reported cases: Interest paid to close relatives, though similar to bank loan interest but more than paid to third parties- excess disallowed. – Lacking in preparation and presentation of the case.
  By: - DEVKUMAR KOTHARI        Dated: May 2, 2018
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Reassessment – facts duly considered, no change in facts, not valid on mere change of opinion- Supreme Court re-affirms settled legal position. Some suggestions about re-assessment to avoid un-desirable litigation by revenue.
  By: - DEVKUMAR KOTHARI        Dated: May 1, 2018
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Capital Receipt: earnings relating to creation or expansion of capital structure, may not be income but capital receipt deductible from capital costs- Honourable Supreme Court re-affirm principal in one more context.
  By: - DEVKUMAR KOTHARI        Dated: April 30, 2018
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On income in India there cannot be imposition of tax twice on the same income, unless law specifically so provide- tax paid under Sikkim Income tax Manual so not taxable Under I.T.Act.
  By: - DEVKUMAR KOTHARI        Dated: April 24, 2018
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Un-necessary litigation and argument to distinguish settled matter is wrong. Advocates, as responsible officers of Court must desist from such practices
  By: - DEVKUMAR KOTHARI        Dated: April 18, 2018
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AUDIT IS WHOLESOME SERIOUS ACTIVITY WHICH I LIKE VERY MUCH THEN WHY I DISCONTINUED LONG AGO? A mind opener for all concerned
1 Comment
  By: - DEVKUMAR KOTHARI        Dated: April 11, 2018
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E-ITR FORMS NOT AVAILABLE ON e-filing portal on 07.04.18 at 17:36 hours.
2 Comments
  By: - DEVKUMAR KOTHARI        Dated: April 9, 2018
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Clarifications must be clear and only when required, otherwise will create more confusions and ambiguities.
  By: - DEVKUMAR KOTHARI        Dated: March 23, 2018
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Time to re-think in changed times: Business head for activity of letting out properties to tax real income is most appropriate.
  By: - DEVKUMAR KOTHARI        Dated: March 20, 2018
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E-ITR FORM MUST HAVE OPTIONAL SHEETS FOR EXPLANATIONS AND FURTHER CLAIMS FOR CONSIDERATION BY AO
  By: - DEVKUMAR KOTHARI        Dated: March 19, 2018
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E-hearing must be in true sense and complete manner by tax authorities
  By: - DEVKUMAR KOTHARI        Dated: March 14, 2018
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SUGGESTION FOR OPTION TO ASSESSEE FOR HIGHER AND LOWER TDS/TCS for optimization of tax collection and refunds
  By: - DEVKUMAR KOTHARI        Dated: March 13, 2018
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“The cost of acquisition” is a definite sum incurred to acquire capital asset- the judgment of Punjab and Hariyana High Court (FB)** appears to be contrary to law ans settled legal position - deserve to be reviewed.
  By: - DEVKUMAR KOTHARI        Dated: March 7, 2018
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Tax department must have respect of taxpayers -estimated disallowance of expenses in case of professionally managed companies- a serious issue.
  By: - DEVKUMAR KOTHARI        Dated: March 6, 2018
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Free of cost material (FOC) not to form part of value of service
  By: - DEVKUMAR KOTHARI        Dated: March 5, 2018
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