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LEARNING FROM CASE OF BERGER PAINTS: ALL POSSIBLE CONTENTIONS MUST BE RAISED
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By: - DEVKUMAR KOTHARI
Dated:
April 4, 2017
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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
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By: - DEVKUMAR KOTHARI
Dated:
March 21, 2017
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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
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By: - DEVKUMAR KOTHARI
Dated:
March 18, 2017
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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
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By: - DEVKUMAR KOTHARI
Dated:
March 16, 2017
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TAX TERRORRISM AT GROUND LEVEL CONTINUES HIGH IN NAMO /MODI SARKAR – REQUEST TO MAKE A CHANGEOVER
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 15, 2017
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HOUSE PROPERTY HELD AS STOCK-IN-TRADE IS OCCUPIED BY OWNER FOR BUSINESS PURPSOES – ANNUAL VALUE SHOULD NOT BE TAXABLE- A point of view
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By: - DEVKUMAR KOTHARI
Dated:
March 8, 2017
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Share / security premium is not accumulated profit in any context including for deemed dividend- a case of un-necessary litigation by revenue
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By: - DEVKUMAR KOTHARI
Dated:
February 20, 2017
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Section 2(22)(e) cannot be invoked in relation to trade, business or other commercial advances paid to shareholders
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By: - DEVKUMAR KOTHARI
Dated:
February 17, 2017
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Budget 2017- Capital gains
7 Comments
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By: - DEVKUMAR KOTHARI
Dated:
February 14, 2017
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Budget 2017 – Clause 12 -Property held as stock-in-trade - anomalies in proposed amendment with some suggestions.
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By: - DEVKUMAR KOTHARI
Dated:
February 3, 2017
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FAST JUSTICE LOWER COURTS MUST LEARN- case of SSA’s Emerald Meadows
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 18, 2017
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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..
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By: - DEVKUMAR KOTHARI
Dated:
January 11, 2017
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Bad Debts- manner of writing off
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
January 7, 2017
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ROYALTY PAYMENT TO GOVERNMENT - UN-DESIRABLE LITIGATION EVEN BEFORE THE SUPREME COURT – IN FACT AO SHOULD NOT HAVE DISALLOWED
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By: - DEVKUMAR KOTHARI
Dated:
January 6, 2017
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Demonetization 2016 – purpose not achieved – let us learn for next demonetization which may not be far away
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 5, 2017
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Declaration of undisclosed Black Money – an analysis to understand success
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By: - DEVKUMAR KOTHARI
Dated:
November 25, 2016
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Demonetization :More foresightedness should have been and should be applied to reduce hardship of public and avoid justified criticism
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
November 16, 2016
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Old Demonetised Notes (ODN) for payment of taxes- time allowed is very short must be extended to 30th December, 2016
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
November 11, 2016
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Demonetization of ₹ 500 and ₹ 1000 notes
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By: - DEVKUMAR KOTHARI
Dated:
November 11, 2016
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Discontinuation of currency notes of ₹ 500/- and ₹ 1000/- issued by RBI w.e.f. midnight of 08.11.2016
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By: - DEVKUMAR KOTHARI
Dated:
November 10, 2016
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