Articles By C.A. DEV KUMAR KOTHARI

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Articles By: C.A. DEV KUMAR KOTHARI
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	Search operations- basic human rights must be protected.
	By: - C.A. DEV KUMAR KOTHARI Dated: March 15, 2012
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	APPEAL ADMINISTRATION: COMMISSIONER (APPEALS) – PART DISPOSAL OF APPEALS CAN EXPEDITE JUSTICE AND RECOVERY . 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: March 10, 2012
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	DEPRECIATION-WRITTEN DOWN VALUE- EXPLANATION 6 TO S.43(6): DEDUCTION OF NOTIONAL DEPRECIATION FROM COST IS AGAINST SCHEME OF DEPRECIATION AND WELL SETTLED LEGAL POSITION.
	By: - C.A. DEV KUMAR KOTHARI Dated: March 6, 2012
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	Awarding heavy costs is the only way to prevent Dept from indulging into un-necessary litigation
	By: - C.A. DEV KUMAR KOTHARI Dated: February 29, 2012
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	Capital gains: Donor’s date of acquisition is relevant for inflating cost of acquisition and cost of improvement with cost of inflation index (CII) for computing capital gains on sale by donee- authors views find support from Bombay and Delhi High Courts.
	By: - C.A. DEV KUMAR KOTHARI Dated: February 28, 2012
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	Stamp papers some suggestions about timely use though they may not have any expiry period ,the limitation is only for claiming refund against unused stamp papers.
	By: - C.A. DEV KUMAR KOTHARI Dated: February 23, 2012
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	Tax deduction at source (TDS) is desirable on interest paid on income tax refund – as an alternative Central Government may pay interest at reduced rate and make interest tax free.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 18, 2012
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	Investment in shares is a business and earning of dividend is not only purpose of investment, dividend being taxable S. 14A should not be applied.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 16, 2012
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	Extensions should be made for reasonable period to avoid repetitive extensions – second article .
	By: - C.A. DEV KUMAR KOTHARI Dated: January 12, 2012
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	DEPRECIATION – ALLOWABLE AMOUNT AND ACTUAL ALLOWANCE AGAINST CHARGEABLE PROFITS OR GAINS two important concepts in section 32 on the Income-tax Act, 1961.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 7, 2012
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	LEGAL WORDS AND PHRASES part I
	By: - C.A. DEV KUMAR KOTHARI Dated: January 5, 2012
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	Limit for rectification, revision and reassessment proceedings are desirable for result orientation and ABC Control.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 3, 2012
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	Extensions should be made for reasonable period to avoid repetitive extensions. - Filing of Service tax return
	By: - C.A. DEV KUMAR KOTHARI Dated: December 31, 2011
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	ITAT- administration: Unified pay scale of member and vice president (VP) does not mean that they are equal in seniority. The President of the Tribunal has no power to write the Members’ ACR- recently so held by Madras High Court.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 30, 2011
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	Recent changes in some popular small saving schemes.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 28, 2011
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	DISPUTE RESOLUTION PANEL- seemingly another source of increased litigation and delayed justice –beneficial only for professional and not for revenue and taxpayer.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 23, 2011
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	Budget suggestions for benefit of revenue: Prefer more advance tax in comparison to TDS REDUCE T.D.S. RATES WITH LOWER EFFECTIVE TAX RATES.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 22, 2011
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	Initial or additional depreciation – 20% need to be allowed in first year to achieve the purpose of incentive. An amendment is desirable.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 21, 2011
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	ADJUSTABLE AND REFUNDABLE DEPSOIT SHOULD NOT BE SUBJECT TO TDS from rent or other income– A REVIEW OF PROVISIONS AND CIRCULARS.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 19, 2011
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	Deduction under section 80C for tuition fees of children- tuition fees must be construed in wider sense.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 17, 2011
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