Articles By C.A. DEV KUMAR KOTHARI

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Articles By: C.A. DEV KUMAR KOTHARI
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	LLP- new form for auditor’s certificate about Alternate minimum tax (AMT) analysis and suggestions about newly prescribed Rule and Forms.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 16, 2011
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	Provisions to curb black money a recap Part –I
	By: - C.A. DEV KUMAR KOTHARI Dated: November 29, 2011
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	Higher municipal tax on let out properties and properties used for commercial purposes is not justified- a discussion in view of proposed area wise property tax in Kolkata with additional multipliers in case of commercial property and let out property.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 28, 2011
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	Business loss- Inter-corporate deposits written off is allowable business loss.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2011
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	Section 40a(ia) vis a vis section 194C and 194I- disallowance not called for when tax was deducted u/s 194C, even if it could be contended that tax was deductible u/s 194 I.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 1, 2011
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	Can consider and apply case law not cited before it – better course would be to provide further opportunity of hearing the parties.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 31, 2011
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	Care required while making names of defaulters public and also issues related with recovery of disputed demands:
	By: - C.A. DEV KUMAR KOTHARI Dated: October 29, 2011
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	Registered deed is essential to sell property- Suraj Lamp & Industries Pvt Ltd Vs State Of Haryana (SC) .
	By: - C.A. DEV KUMAR KOTHARI Dated: October 25, 2011
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	Deduction under section 33AB is allowable against composite income and not against only 40% of composite income- A case of un-necessary litigation by revenue in case of Tea Companies .
	By: - C.A. DEV KUMAR KOTHARI Dated: October 7, 2011
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	PERSON LIABLE TO PAY SERVICE TAX CAN ONLY CHALLENGE LEVY.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 4, 2011
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	SERVICE TAX ON RENTING OF COMMERCIAL PREMISES - UPHELD BY FOUR HIGH COURTS WITH RETROSPECTIVE EFFECT. RETROPSEECTIVE AMENDMENTS - VERY UNFORTUANTE BUT HAVE BECOME ORDER OF THE DAY AS GOVERNMENT SHIELDS MISTAKES BY SUCH AMENDMENTS. 3 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: September 29, 2011
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	DISALLOWANCE FOR NON DEDUCTION OF TAX SHOULD NOT BE MADE WHEN INCOME IS NOT TAXABLE- a discussion in view of order of ITAT and some suggestions by author.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 28, 2011
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	Un-necessary litigation by revenue- depreciation:COLD STORAGE BUILDING IS INTEGRAL PART OF ‘COLD STORAGE PLANT’ AND IS ELIGIBLE FOR DEPRECIAITON BASED ON PLANT AND NOT AS BUILDING EVEN AFTER AMENDMENT IN MEANING OF PLANT.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 27, 2011
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	Cables held not part of wind mills – a weakly presented case lost before the Supreme Court in case of Nicco Corporation Ltd.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 26, 2011
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	Service Tax – some suggestions for better collection, adjustment and administration and to avoid revenue leakage .
	By: - C.A. DEV KUMAR KOTHARI Dated: September 25, 2011
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	Exemption form capital gains tax: SUCCESSION OF SOLE PROPRIETARY BUSINESS BY COMPANY.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 22, 2011
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	NO PENALTY IN CASE OF CONTENTIOUS ISSUES.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 1, 2011
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	RANSOM (FIROTI) IS PAID TO SECURE LIFE AND IS NOT AN OFFENCE- EXPENSES ALLOWABLE.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 30, 2011
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	LIFE INSURANCE BUSINESS- provision for solvency margin made as per the directions of is allowable.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 25, 2011
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	Benefit of concessions related with long-term capital assets is available for long-term depreciable assets also when income is computed under section 50.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 22, 2011
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