| Article Section |
|
|
Home  Articles CA DEV KUMAR KOTHARI Experts This
|
|
Submit New Article
|
|
|
|
|
Articles By: CA DEV KUMAR KOTHARI |
| Showing 481 to 500 of 1077 Records |
| |
|
|
TCS under section 206C, BY SELLER OF GOODS AND SERVICE PROVIDERS when consideration is received in cash (w.e.f. 01st June 2016)
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
June 14, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Learning from reported judgment in case of Super Star Amitabh Bachachan – second article in view of judgment of the Supreme Court on S.263 reversing relief allowed by Tribunal and High Court
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
May 30, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
RUBBER TREES BEING DURABLE PLANT BEING BASIC APPARATUS, HAVING FUNCTIONAL ROLE, LIMITED USEFUL LIFE ARE DEPRECIABLE ASSETS BEING ‘PLANT’ for the purpose of S.32 read with S.43(3) of the Income-tax Act,1961
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 23, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Why pressing dispute on an issue which was settled by Constitutional Bench of the Supreme Court on 11.05.1999? Senior Counsels must try to avoid un-necessarily litigation to avoid brain drain and wastage of money and time of all concerned.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 18, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Tax Audit Report (TAR) Certain exceptions and increased limits according to number of partners and considering nature of activity are desirable
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 13, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Learning from case of Shri Vishwas Udaysingh Lad –Return preparers must be more careful
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
An application for rectification should be deemed to have been granted, if the concerned authority had not responded on petition or has not rejected in writing within specified time
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 9, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
S.12AA – Recent Judgment of The Supreme Court about registration needs a reconsideration to avoid miscarriage of justice - because for inaction of authorities, an applicant should not suffer. This was a fit case for help of an Amicus Curie
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
April 7, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
TDS by agent when he is liable to pay and not by principal, even if reimbursement is made.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 21, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
The Income Declaration Scheme, 2016 – Analysis and suggestions - total cost of 25% in case of hard earned legitimate income and 55% in case of ill-gotten income with benefit of clean all sins can really work. Don’t penalise just tax them.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 11, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Presumptive tax on professionals – must be dropped, in any case presumption of 50% net profit is very high and unreasonable
1 Comment
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 9, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Some provisions from the Indian Evidence Act – which may be relevant in proceedings under tax laws
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 8, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
M/s Ashok Leyland Ltd. Versus ACIT – judgment of Madras High Court – deserve a review and appeal – plus many vital points missed or not emphasised by assessee.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 2, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Review of stay matters in case of disputed dues and applications for stay of balance instalments fixed earlier, new demands etc.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
March 1, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Rectification of mistake apparent from records- a rarely useful remedy for tax payers in spite of clear provisions- whether recent instructions of CBDT will help assesses?
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 19, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
MAT . S. 115JA and 115JB – full Deferred Revenue Expenditure (DRE) is to be debited claimed in profit and loss account to be prepared even if in P & L account for shareholders a part is debited – window dressing to be eliminated for MAT
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 17, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Low tax effect- appeal dismissed by honourable Supreme Court – however, casual attitude of even senior officers and senior counsels is apparent- such approach is a cause of un-necessary litigation, wasteful expenditure and brain drain- it must be stopped
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 16, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 15, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
Damages personally payable by erring officers- can check ground level practices of harassment and corruption,… order as to cost and damages personally payable must be order of the day.
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 13, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
|
|
THE CONSTITUTION OF INDIA – promise to follow – whether government is strictly following- in Budget 2016 tax provisions which are not as per Constitution must be omitted.
2 Comments
|
| |
By: - CA DEV KUMAR KOTHARI
Dated:
February 12, 2016
|
| |
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
| |
| |
| ............ |
| |
