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Articles By: C.A. DEV KUMAR KOTHARI |
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Excise duty to be included in value of closing stock only if related excise duty has been debited in accounts- matching principal to be followed- a discussion in view of recent judgments.
3 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 5, 2012
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Uncertainties about tax laws are increasing by review of Supreme Court judgments - a cause of concern. The CJI is requested to take an objective decision while allowing review.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 1, 2012
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SMALL SERVICE RECEIVERS UNDER REVERSE CHARGE METHOD – CLEAR EXEMPTION IS DESIRABLE – the exemption should be qua sum total of value of taxable services rendered and taxable service received under RCM.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 29, 2012
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The Supreme Court expresses concern about delays in filing of appeals by revenue.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 22, 2012
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Service Tax – Reverse charge method (RCM) will be more effective and simple than mechanism of Service Tax Deduction at Source(STDS) .
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 14, 2012
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Alternate Minimum Tax on assessee other than company- An analysis
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 4, 2012
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WEALTH TAX – SOME NEW THOUGHTS – link basic exemption to inflation and provide limited specified exemptions with certain limits to impose tax on assets above limits.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 27, 2012
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Reverse charge method of service tax- further expansion in piecemeal manner- a major and wholesome inclusion of all small and less organized service providers is required for simplification and better control etc.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 13, 2012
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Directors remuneration – applicability of section 192 and / or S.194J – need to recheck and decide again proper section of TDS in view of amendment w.e.f. 01.07.12.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 11, 2012
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FREEBIES TO DOCTORS – NOT ALLOWABLE EXPENDITURE BUT TAXABLE IN HANDS OF DOCTORS- CBDT.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
August 7, 2012
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Electricity is an item produced as an article , thing or goods and process of generation of electricity is akin to manufacture - initial depreciation allowed to NTPC.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 30, 2012
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Learning from reported judgment in case of Super Star Amitabh Bachachan
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 17, 2012
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RAILWAYS- WHY REPEATED AND SHORT TERM EXEMPTIONS which lead to uncertainty?
3 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 6, 2012
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Mistake in circular about pension Scheme need immediate rectification to avoid confusions and litigation.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 5, 2012
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PENSION SCHEME IS GOOD FOR TAX DEFERMENT- PARTICULARLY FOR HIGH SALARY EARNERS .
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By: - C.A. DEV KUMAR KOTHARI
Dated:
July 3, 2012
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Dismissal of appeal of revenue by Bombay High Court about disallowance under Section 14A in case of Delite Enterprises - need proper understanding- an analysis.
1 Comment
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 27, 2012
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STOCK VALUATION - No real and substantial impact on revenue over two years hence additions are not result oriented and assessee should not be forced to pursue litigation
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 26, 2012
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Minor child is separately eligible for incentive for investment of capital gains.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 19, 2012
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SALE VALUE OF CARBON CREDIT IS CAPITAL RECEIPT- a point of view supported by judicial rulings.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 18, 2012
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Services becoming taxable w.e.f. 01.07.2012- advisable to pay and to receive evidence of payment before 30.06.2012 to avoid extra liability, contingency and disputes.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 15, 2012
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