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Articles By: CA DEV KUMAR KOTHARI |
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UN-NECESSARY LITIGATION ON PROCEDURAL ASPECTS LIKE FILING OF CLAIM OR CERTIFICATE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 16, 2013
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DEEMED INCOME AND TAX ON BUY BACK OF SHARES - ULTRA VIRSE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 7, 2013
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Prizes-Capital receipts - Abhinav Bindra ITAT
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By: - CA DEV KUMAR KOTHARI
Dated:
August 5, 2013
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Section 2(24) (x) deeming contributions of employees as income appears to be ultravirse the Constitution of India (COI) and purposes of the Income-Tax Act (ITA).
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By: - CA DEV KUMAR KOTHARI
Dated:
July 27, 2013
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Assam- Minimum Agricultural Income tax on Book Profit of tea companies - is not tax on agricultural income, hence appears to be ultravirse the Constitution of India (second article).
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By: - CA DEV KUMAR KOTHARI
Dated:
July 26, 2013
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CHARTERED ACCOUNTS MUST BE MORE CAREFUL
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By: - CA DEV KUMAR KOTHARI
Dated:
July 25, 2013
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Skill development projects under section 35CCD- an analysis of related provisions- a case of very late notification of Rules for guidelines, applications, notifications etc.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 24, 2013
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PROSECUTION - COMPANIES ACT CASE STUDY
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
July 23, 2013
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REVISED PROFIT AND LOSS ACCOUNT CANNOT BE IGNORED EVEN IF REJECTED NEPC MADRAS HIGH COURT
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By: - CA DEV KUMAR KOTHARI
Dated:
July 22, 2013
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BUSINESS LOSS SECTION 73 EXPL. DELHI HIGH COURT DERIVATIVES
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By: - CA DEV KUMAR KOTHARI
Dated:
July 20, 2013
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Section 115J, 115JA and 115JB may be ultravirse the Constitution of India and the Income-tax Act,1961 - a study with reference to some very weekly prepared and contested cases about validity of provision for tax on book profit / minimum alternate tax (MAT) and some suggestions for tax payers and government both
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By: - CA DEV KUMAR KOTHARI
Dated:
July 10, 2013
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Making of provision for bad and doubtful debts cannot tantamount to writing off the same in the books of account.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 24, 2013
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Rent is not keeping pace with inflation- a cause of serious concern
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By: - CA DEV KUMAR KOTHARI
Dated:
June 21, 2013
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MOST PREFERRED VIEW CAN BE ADOPTEDFOR EXPEDITIOUS JUSTICE- LARGER BENCHES GENERALLY CAUSE DELAY IN JUSTICE
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By: - CA DEV KUMAR KOTHARI
Dated:
June 18, 2013
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SERVICE TAX - TENANT IS LIABLE- CONTRACT ACT ARBITRATION ETC.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 17, 2013
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TDS BY BUYER OF PROPERTY
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By: - CA DEV KUMAR KOTHARI
Dated:
June 15, 2013
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Learning – Be utmost careful and do not complain against authorities unless you have sufficient evidence and support to justify your complain and grievances
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
May 30, 2013
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SECITION 115JB- CASE OF DCW LTD -SOME RELEVANT IMPORTANT LEGAL PROVISIONS AND CONTENTIONS WHICH NEED TO BE RAISED TO TURN LOST CASE INTO A THUMPING WINNING of DCW before High Court.
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By: - CA DEV KUMAR KOTHARI
Dated:
May 29, 2013
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Assam Agricultural Income Tax Act - effective dates in relation to tax on book profit - case of Kanoi Estates P. Ltd - many vital contentions missed by petitioner.
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By: - CA DEV KUMAR KOTHARI
Dated:
May 27, 2013
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Applicability of provision of Section 40 (a) (ia) – Calcutta High Court in Crescent Export Syndicate
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By: - CA DEV KUMAR KOTHARI
Dated:
May 22, 2013
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