Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Article Section

Home Articles CA DEV KUMAR KOTHARI Experts This

Submit New Article

Select Category
 

Articles By: CA DEV KUMAR KOTHARI

Showing 441 to 460 of 1074 Records
 
Section 5(2)(a) - receipt of income is at place where services are rendered. In case of payment by cheque, DD,TT etc. receipt of income is at place where cheque is given or posted or dispatched to payee - and not where cheque is realized and bank account of payee is credited
  By: - CA DEV KUMAR KOTHARI        Dated: March 21, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Revision or enhancement when lack of enquiry by AO is ground - action against AO must be a precondition for revision or enhancement against assessee - a point of view
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: March 18, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
SUGGESTION FOR FUNCTIONING OF TRIBUNAL- amendment of ITAT Rules about adjournment is desirable: ITAT - ADJOURNMENTS BY MEMBERD AND REGISTRY OFFICE (INSTEAD OF BENCH) CAN SAVE VALUABLE TIME OF HONORABLE BENCH, COUNSELS AND REDUCE TRAVEL AND CONEYANCE HENCE POLLUTION
  By: - CA DEV KUMAR KOTHARI        Dated: March 16, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
TAX TERRORRISM AT GROUND LEVEL CONTINUES HIGH IN NAMO /MODI SARKAR – REQUEST TO MAKE A CHANGEOVER
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: March 15, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
HOUSE PROPERTY HELD AS STOCK-IN-TRADE IS OCCUPIED BY OWNER FOR BUSINESS PURPSOES – ANNUAL VALUE SHOULD NOT BE TAXABLE- A point of view
  By: - CA DEV KUMAR KOTHARI        Dated: March 8, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Share / security premium is not accumulated profit in any context including for deemed dividend- a case of un-necessary litigation by revenue
  By: - CA DEV KUMAR KOTHARI        Dated: February 20, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Section 2(22)(e) cannot be invoked in relation to trade, business or other commercial advances paid to shareholders
  By: - CA DEV KUMAR KOTHARI        Dated: February 17, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Budget 2017- Capital gains
7 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: February 14, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Budget 2017 – Clause 12 -Property held as stock-in-trade - anomalies in proposed amendment with some suggestions.
  By: - CA DEV KUMAR KOTHARI        Dated: February 3, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
FAST JUSTICE LOWER COURTS MUST LEARN- case of SSA’s Emerald Meadows
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: January 18, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Deemed dividend – case of HUF , Karta , members and some related issues discussed in view of recent judgment of the Supreme Court. Suggestion to omit deeming provision in view of changed in circumstances..
  By: - CA DEV KUMAR KOTHARI        Dated: January 11, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Bad Debts- manner of writing off
2 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: January 7, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
ROYALTY PAYMENT TO GOVERNMENT - UN-DESIRABLE LITIGATION EVEN BEFORE THE SUPREME COURT – IN FACT AO SHOULD NOT HAVE DISALLOWED
  By: - CA DEV KUMAR KOTHARI        Dated: January 6, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Demonetization 2016 – purpose not achieved – let us learn for next demonetization which may not be far away
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: January 5, 2017
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Declaration of undisclosed Black Money – an analysis to understand success
  By: - CA DEV KUMAR KOTHARI        Dated: November 25, 2016
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Demonetization :More foresightedness should have been and should be applied to reduce hardship of public and avoid justified criticism
2 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: November 16, 2016
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Old Demonetised Notes (ODN) for payment of taxes- time allowed is very short must be extended to 30th December, 2016
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: November 11, 2016
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Demonetization of ₹ 500 and ₹ 1000 notes
  By: - CA DEV KUMAR KOTHARI        Dated: November 11, 2016
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Discontinuation of currency notes of ₹ 500/- and ₹ 1000/- issued by RBI w.e.f. midnight of 08.11.2016
  By: - CA DEV KUMAR KOTHARI        Dated: November 10, 2016
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
S.14A may not be applicable even if some dividend is earned incidentally when commercially expedient investment in shares for business purposes is made
  By: - CA DEV KUMAR KOTHARI        Dated: November 7, 2016
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
 
....23........
 

Quick Updates:Latest Updates