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Articles By: DEVKUMAR KOTHARI |
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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.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR KOTHARI
Dated:
January 16, 2012
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Extensions should be made for reasonable period to avoid repetitive extensions – second article .
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By: - DEVKUMAR 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.
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By: - DEVKUMAR KOTHARI
Dated:
January 7, 2012
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LEGAL WORDS AND PHRASES part I
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By: - DEVKUMAR KOTHARI
Dated:
January 5, 2012
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Limit for rectification, revision and reassessment proceedings are desirable for result orientation and ABC Control.
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By: - DEVKUMAR 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
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By: - DEVKUMAR 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.
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By: - DEVKUMAR KOTHARI
Dated:
December 30, 2011
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Recent changes in some popular small saving schemes.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR 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.
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By: - DEVKUMAR KOTHARI
Dated:
December 17, 2011
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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.
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By: - DEVKUMAR KOTHARI
Dated:
December 16, 2011
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Provisions to curb black money a recap Part –I
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By: - DEVKUMAR KOTHARI
Dated:
November 29, 2011
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