Article Section |
|
Home Articles CA DEV KUMAR KOTHARI Experts This
|
Submit New Article
|
|
|
Articles By: CA DEV KUMAR KOTHARI |
Showing 601 to 620 of 1077 Records |
|
|
Amount standing in PPF account immune from attachment- to achieve the purpose, amount en-cashed or transferred in other account must also have such immunity.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
February 25, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
An analysis of judgment of ITAT in case of Emami Chisel Art – reasonable rate of interest - a case of high pitched assessment and harassment. (Part-2)
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
February 24, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
An analysis of judgment of ITAT in case of Emami Chisel Art - a case of high pitched assessment (and harassment) – part I.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
February 22, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Circular of CBDT on Section 14A too much delayed and an afterthought in a half hearted and prejudiced manner – section 14A should apply when any income is not taxed directly or indirectly like agricultural income or interest on tax free investments or securities.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
February 17, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Hire of vehicle without any work by owner of vehicle will attract TDS under section 194 I and not S,194C.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
February 12, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
No service rendered but fees is charged vide new s. 234E and this may be in addition to penalty u/s 271H of Income-tax Act,1961 - both effective from 01.07.2012.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
January 31, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
More scope for Single Member Bench (SMC Bench) is desirable for early disposal of cases to reduce disputed dues, costs and litigation time
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
January 24, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Section 9 – Royalty - to hold that ‘ship’ is an ‘equipment’ honorable Madras High Court relied on definition of ‘plant’ as per section 43(3) –in view of author, a reconsideration is desirable.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
January 23, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Share premium- some issues with reference to section 56(2) (viib)
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
January 22, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Capital gains when cost is reduced to nil due to forfeiture:
A discussion about Tribunal judgment in case of Smt. Smita N.Saha on section 45 and 51 and some other related issues.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
January 9, 2014
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Proceedings for rectification and reassessment are not mutually exclusive- both can be undertaken in view of retrospective amendment says Delhi High court. Whether retrospective amendment are valid? Some thoughts by author.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
December 27, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Information about transactions can be called by general notices – says the Supreme Court.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
December 16, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Capital gains : Holding period will determines nature of assets even when computation is made under section 50 - loss on transfer of other long term capital asset is eligible for set off against deemed short-term capital gains under section 50 on transfer of long-term depreciable assets.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
December 11, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Lifetime guarantee- must be construed as guarantee for normal life of concerned product- it is desirable that upper limit must be stated in all advertisement and other means to attract consumers.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
December 6, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
A discussion on D. C. I. T., Kolkata Versus M/s. Haldia Riverside Estates Ltd. 2013 (5) TMI 254 - ITAT KOLKATA
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
December 3, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
LEARNING FOR REVENUE FROM RECENT RULING - RECEIVER NOT TO ESTABLISH PAYMENT BY SUPPLIER OR SERVICE PROVIDER SO FINAL COLLECTION OF TAX IS PREFERABLE
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
December 2, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Charitable institutions- not conducting affairs on commercial lines with motive to earn profit, and fulfilling objects of public utility can be allowed exemption even if profit is earned - CIT vs. Lucknow Development Authority
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
November 22, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Section 44AD care required in view of retrospective amendment by insertion of sub-section (6).
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
November 21, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
Care required in handling notices, reminders letters etc.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
November 19, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
E-Return of income and E-tax audit report (with original due date as 30.09.13 ) Could be filed electronically by 31.10.13 so as to be deemed as filed within due date u/s 139(1)- board will do well to clarify that the order amount to extension of due date for all purposes including S. 40 and 43B to avoid disputes.
|
|
By: - CA DEV KUMAR KOTHARI
Dated:
November 11, 2013
|
|
All Articles by:
CA DEV KUMAR KOTHARI
View Profile
|
|
|
............ |
|