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 DEV KUMAR KOTHARI Experts This

Submit New Article

Select Category
 

Articles By: DEV KUMAR KOTHARI

Showing 61 to 80 of 1074 Records
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 15 about. – ‘value of taxable supply’ thirteenth article in the series.
  By: - DEV KUMAR KOTHARI        Dated: September 9, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Faceless assessment rectification and appeals- Authorities must look into records of all related proceedings information on portal of department and should not act unreasonably to harass taxpayers by raising huge demands.
  By: - DEV KUMAR KOTHARI        Dated: September 1, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
E-ITR - Technical glitches causing delayed processing, refunds and even updating of information on portal. Surprisingly assesse got refund credited in his bank account but on portal processing is shown in progress and ‘refund awaited’ after 5 days from credit of refund in bank account.
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: August 31, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
S.194-IA - TDS BY TRANSFEREE OF IMMOVABLE PROPERTY analysis and discussions.
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: August 23, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 13 about time of supply of services which is part of ‘CHAPTER IV – ‘Time and Value of supply’ and relevant portion of section 31 – relating to Tax Invoice. –Eleventh article in the series.
  By: - DEV KUMAR KOTHARI        Dated: August 22, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 12 about time of supply of goods which is part of ‘CHAPTER IV – Time and Value of supply’ and relevant portion of section 31 – relating to Tax Invoice. –Tenth article in the series.
  By: - DEV KUMAR KOTHARI        Dated: August 17, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 11 about Power to Exempt which is part of CHAPTER III -LEVY AND COLLECTION OF TAX. –9th article in the series.
  By: - DEV KUMAR KOTHARI        Dated: August 6, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 10 which is part of CHAPTER III -LEVY AND COLLECTION OF TAX. –8 th article in the series.
  By: - DEV KUMAR KOTHARI        Dated: August 4, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Learning from reported and unrepresented case of a big company : Gross negligence and carelessness of BANGALORE ELECTRICITY SUPPLY COMPANY LTD – appeal not signed properly, defect not rectified, no one appeared hence appeal was not admitted and dismissed by Tribunal.
  By: - DEV KUMAR KOTHARI        Dated: July 28, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
ITR last dates - Writ Petitions (WP) seems inevitable for directions to extend last date for filing of non-audit ITR and also for amendment in ‘due dates’ prescribed in S.139 (1)
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: July 27, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 9 which is part of CHAPTER III -LEVY AND COLLECTION OF TAX. –7th article in the series.
  By: - DEV KUMAR KOTHARI        Dated: July 26, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 7 and 8 part of CHAPTER III -LEVY AND COLLECTION OF TAX. – 6 th article in series.
  By: - DEV KUMAR KOTHARI        Dated: July 25, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Return filing for individuals, HUF and non-audit cases Care required in personal accounting and compilation of information and ITR filing to ensure correct reporting of income duly reconciled and properly quantified with due diligence and care.
  By: - DEV KUMAR KOTHARI        Dated: July 22, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Contributions to local people and institutions in area of business are allowable if paid for commercial expedience and business purposes. A discussion and learning from a recent judgment of ITAT which was result of un-necessary additions made by lower authorities.
  By: - DEV KUMAR KOTHARI        Dated: July 21, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Depreciation on Mollasses Tanks in sugar mills – some interesting issues, which can be applicable in many cases where depreciation is allowable.
  By: - DEV KUMAR KOTHARI        Dated: July 20, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
The Assessing officer and CIT(A) should have followed binding precedence and held that S.115JB is not applicable because of failure of integral computation and charging provision which require as precondition computation of GTI, Deductions, TI and tax payable . And also because company is not a dividend paying company.
  By: - DEV KUMAR KOTHARI        Dated: July 19, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) Chapter II relating to Administration. – 5th article in series.
  By: - DEV KUMAR KOTHARI        Dated: July 18, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) definitions from clause 76 to clause 120 of section 2. – Fourth article
1 Comment
  By: - DEV KUMAR KOTHARI        Dated: July 16, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
ITR- LAST OR DUE DATE SHOULD BE REVISED JUSTIFIABLY CONSIDERING SIZE OF ITR FORM AND INFORMATION AND DATA TO BE FILLED IN.
  By: - DEV KUMAR KOTHARI        Dated: July 13, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in (short CGST) from clause 51 to clause 75 of section 2. – Third article
  By: - DEV KUMAR KOTHARI        Dated: July 11, 2022
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
 
4........
 

Quick Updates:Latest Updates