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 DEVKUMAR KOTHARI Experts This

Submit New Article

Select Category
 

Articles By: DEVKUMAR KOTHARI

Showing 541 to 560 of 1115 Records
 
Block of securities and STT
  By: - DEVKUMAR KOTHARI        Dated: February 9, 2016
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Budget - subsidy
1 Comment
  By: - DEVKUMAR KOTHARI        Dated: February 8, 2016
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Budget STT be considered as advance income-tax like TDS
  By: - DEVKUMAR KOTHARI        Dated: February 6, 2016
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Budget 2016 – suggestion about trading profit or short term capital gains. -a minimum holding period to treat any assets as a ‘short-term capital asset’, if held for shorter duration- income should be treated as income from business income or income from other sources depending on nature of activities of assessee
  By: - DEVKUMAR KOTHARI        Dated: January 30, 2016
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Scrutiny assessment ever green tool of harassment by tax authorities in spite of instructions of CBDT
3 Comments
  By: - DEVKUMAR KOTHARI        Dated: January 28, 2016
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
The satisfaction has to be recorded with objectivity and objective material and not in a mechanical manner- an analysis in view of law laid down by the Supreme Court in case of Goenka Lime and Chemicals Ltd and related Judgments of High Courts, in relation to reassessment.
  By: - DEVKUMAR KOTHARI        Dated: January 1, 2016
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
A lesson from case of Avasarala Technologies Ltd -not furnishing relevant details and evidence before authorities and furnishing superfluous documents can be costly.
  By: - DEVKUMAR KOTHARI        Dated: December 31, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Appels of revenue – tax effect limits for not filing as well as for withdrawing/ not pressing pending appeals of revenue is a very important decision to bring in result orientation and objectivity in litigation by revenue it must be followed at all forums.
  By: - DEVKUMAR KOTHARI        Dated: December 24, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
CBDT revised Monetary Limits For Filing Appeals By tax authorities and direct to withdraw old appeals also: – the question is whether subordinates of CBDT will follow instructions? It is doubtful considering past experience.
  By: - DEVKUMAR KOTHARI        Dated: December 17, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Un-necessary disputes and litigation by revenue on aspect of filing of prescribed forms:–now Supreme Court decided issue in favour of assessee – let us hope revenue will follow judgment and will not distinguish facts based on prescribed form - its number, name or contents and purposes
  By: - DEVKUMAR KOTHARI        Dated: November 21, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Case of Nirma Ltd on valuation of Excisable goods- a study of recent judgment of the Supreme Court and related judgment of Tribunal passed ten year ago.
  By: - DEVKUMAR KOTHARI        Dated: November 19, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
New section 133C of the Income-tax Act, 1961 – an analysis
  By: - DEVKUMAR KOTHARI        Dated: November 13, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Section 2(14) - recent circular - Capital gains – distance of rural agricultural land from municipal area for exemption- un-necessary litigation by revenue.
  By: - DEVKUMAR KOTHARI        Dated: October 24, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
SECTION 14A- some important aspects not yet considered by courts. Some suggested contentions / questions for appeal
  By: - DEVKUMAR KOTHARI        Dated: October 20, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
CBDT PROVED TO BE VERY UNREASONABLE TOP AUTHORITY EVEN DURING REGIME OF NAMO GOVERNMENT - Part 2
2 Comments
  By: - DEVKUMAR KOTHARI        Dated: October 6, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
EXPECTATIONS OF EASE IN BUSINESS DENIED - CBDT ALSO APPEARS TO BE UNREASONABLE TOP AUTHORITY LIKE LOWER TAX AUTHORITIES.
1 Comment
  By: - DEVKUMAR KOTHARI        Dated: October 3, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Request to NAMO government: A reasonable view taken by assessee must be respected and un-necessary proceedings and litigation by revenue must be avoided. - Year in which assessable - a case of un-necessary litigation by revenue before High Court and the Supreme court, in respect of interest on statutory trust money deposits out of public issue money before of process of allotment, listing and refund.
  By: - DEVKUMAR KOTHARI        Dated: September 22, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Revenue should withdraw appeals in cases of tax effect below present prescribed limits for filing of appeals
  By: - DEVKUMAR KOTHARI        Dated: September 22, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Appeal of Assessee dismissed for low tax demand
  By: - DEVKUMAR KOTHARI        Dated: August 19, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Up front interest on bonds and debentures allowed on mercantile basis in spite of matching principal followed in accounts
  By: - DEVKUMAR KOTHARI        Dated: August 18, 2015
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
 
....28........
 

Quick Updates:Latest Updates