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Articles By: CA DEV KUMAR KOTHARI |
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Appeal of Assessee dismissed for low tax demand
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By: - CA DEV KUMAR KOTHARI
Dated:
August 19, 2015
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Up front interest on bonds and debentures allowed on mercantile basis in spite of matching principal followed in accounts
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By: - CA DEV KUMAR KOTHARI
Dated:
August 18, 2015
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UN-NECESSART LITIGATION BY TAX AUTHORITIES BY INVOKING EXPLANATION TO SECTION 37 IN RELATION TO ROYALTY PAID TO GOVERNMENT AND THAT TOO IN CASE OF HIGH TAX PAYING NAVRATNA PSU - ONGC.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 17, 2015
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Allowability of interest on capital borrowed u/s 36 provision from assessment year 2016-17.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 12, 2015
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UN-NECESSART LITIGATION BY TAX AUTHORITIES ON WELL SETTLED MATTER ABOUT REVENUE EXPENDITURE – ‘dry docking expense for repair of ship are revenue expenditure.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 12, 2015
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Reduce official tours and travels to improve working conditions, efficiency, and productivity.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 11, 2015
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"Anonymous donation" and judgment in case of Gurudev Siddha Peeth, Shrish Thakkar – a discussion.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 4, 2015
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Separate small and simple enactment is desirable for Private Limited Companies
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By: - CA DEV KUMAR KOTHARI
Dated:
July 9, 2015
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TRIBUNAL- DIFFERENCE OF OPINION ON FACTS ADMITTED BY PARTIES SHOULD BE AVOIDED
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By: - CA DEV KUMAR KOTHARI
Dated:
June 29, 2015
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LOSS ON TRANSFER OF LONG-TERM SHARES AND UNITS can be set off against other capital gains, even if ‘profit’ or ‘gain’ would be exempt if transaction of transfer has suffered security transaction tax
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By: - CA DEV KUMAR KOTHARI
Dated:
June 20, 2015
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Finance Act, 2015- Single Member Bench (SMC) of ITAT - more scope is desirable for disposal of cases by SMC benches.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 15, 2015
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CBDT Circular about capital gains- suitable amendment is desirable
A liberal circular about exemption from capital gains on extension of term of units in any Fixed Maturity Plans (FMPs) of mutual funds – binding on AO but seems to be beyond authority of CBDT- amendment in Income-tax Act or Income-tax Rules is desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
June 3, 2015
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Unnatural expansion of definition of "income" seems beyond power conferred to tax income under the Constitution of India. A new chapter of REAL TAX TERRORRSIM by NAMO Sarkar to counteract judicial pronouncement to include capital receipts in meaning of income.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 1, 2015
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Case of un-necessary litigation till Supreme Court on aspect of Export obligations.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2015
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Section 269SS and 269T- increase limits and widen coverage to achieve purpose
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By: - CA DEV KUMAR KOTHARI
Dated:
April 9, 2015
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Finance Bill 2015 – New Explanation for determination of penalty for concealment of income or furnishing of inaccurate particulars of income- an analysis and observations.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 8, 2015
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Finance Bill 2015- deemed situations about erroneous and prejudicial orders.
Observations and suggestions by CA Dev Kumar Kothari
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By: - CA DEV KUMAR KOTHARI
Dated:
April 7, 2015
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THE FINANCE BILL, 2015 -Charitable trusts
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By: - CA DEV KUMAR KOTHARI
Dated:
April 2, 2015
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Finance Bill 2012- proposed amendments and need to simplify section 80G. (With thanks by professionals for undesired complexity in provisions)
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By: - CA DEV KUMAR KOTHARI
Dated:
April 1, 2015
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Finance Bill 2015:
Information relating to payment to non-resident and foreign companies- proposed sub-section (6) of S. 195- some lacunae, suggestions and requests. CA Dev Kumar Kothari
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By: - CA DEV KUMAR KOTHARI
Dated:
March 28, 2015
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