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Articles By: DEVKUMAR KOTHARI |
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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
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By: - DEVKUMAR KOTHARI
Dated:
April 23, 2016
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 18, 2016
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Tax Audit Report (TAR) Certain exceptions and increased limits according to number of partners and considering nature of activity are desirable
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By: - DEVKUMAR KOTHARI
Dated:
April 13, 2016
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Learning from case of Shri Vishwas Udaysingh Lad Return preparers must be more careful
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By: - DEVKUMAR KOTHARI
Dated:
April 11, 2016
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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
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By: - DEVKUMAR KOTHARI
Dated:
April 9, 2016
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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
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By: - DEVKUMAR KOTHARI
Dated:
April 7, 2016
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TDS by agent when he is liable to pay and not by principal, even if reimbursement is made.
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By: - DEVKUMAR KOTHARI
Dated:
March 21, 2016
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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. Dont penalise just tax them.
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By: - DEVKUMAR KOTHARI
Dated:
March 11, 2016
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Presumptive tax on professionals must be dropped, in any case presumption of 50% net profit is very high and unreasonable
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 9, 2016
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Some provisions from the Indian Evidence Act which may be relevant in proceedings under tax laws
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By: - DEVKUMAR KOTHARI
Dated:
March 8, 2016
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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.
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By: - DEVKUMAR KOTHARI
Dated:
March 2, 2016
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Review of stay matters in case of disputed dues and applications for stay of balance instalments fixed earlier, new demands etc.
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By: - DEVKUMAR KOTHARI
Dated:
March 1, 2016
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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?
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By: - DEVKUMAR KOTHARI
Dated:
February 19, 2016
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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
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By: - DEVKUMAR KOTHARI
Dated:
February 17, 2016
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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
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By: - DEVKUMAR KOTHARI
Dated:
February 16, 2016
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Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
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By: - DEVKUMAR KOTHARI
Dated:
February 15, 2016
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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.
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By: - DEVKUMAR KOTHARI
Dated:
February 13, 2016
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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
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By: - DEVKUMAR KOTHARI
Dated:
February 12, 2016
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Cut of date for LTCG
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By: - DEVKUMAR KOTHARI
Dated:
February 11, 2016
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Service tax- Expected ease for small service providers and suggestion for exemption of tax duty on large tax payers for ease of business and taxation no purpose in first collect and then refund policy need a change to make business easy
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By: - DEVKUMAR KOTHARI
Dated:
February 10, 2016
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