Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Article Section

Home Articles DEVKUMAR KOTHARI Experts This

Submit New Article

Select Category
 

Articles By: DEVKUMAR KOTHARI

Showing 801 to 820 of 1115 Records
 
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: - DEVKUMAR KOTHARI        Dated: November 28, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Business loss- Inter-corporate deposits written off is allowable business loss.
  By: - DEVKUMAR KOTHARI        Dated: November 9, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
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: - DEVKUMAR KOTHARI        Dated: November 1, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Can consider and apply case law not cited before it – better course would be to provide further opportunity of hearing the parties.
  By: - DEVKUMAR KOTHARI        Dated: October 31, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Care required while making names of defaulters public and also issues related with recovery of disputed demands:
  By: - DEVKUMAR KOTHARI        Dated: October 29, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Registered deed is essential to sell property- Suraj Lamp & Industries Pvt Ltd Vs State Of Haryana (SC) .
  By: - DEVKUMAR KOTHARI        Dated: October 25, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
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: - DEVKUMAR KOTHARI        Dated: October 7, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
PERSON LIABLE TO PAY SERVICE TAX CAN ONLY CHALLENGE LEVY.
  By: - DEVKUMAR KOTHARI        Dated: October 4, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
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: - DEVKUMAR KOTHARI        Dated: September 29, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
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: - DEVKUMAR KOTHARI        Dated: September 28, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
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: - DEVKUMAR KOTHARI        Dated: September 27, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Cables held not part of wind mills – a weakly presented case lost before the Supreme Court in case of Nicco Corporation Ltd.
  By: - DEVKUMAR KOTHARI        Dated: September 26, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Service Tax – some suggestions for better collection, adjustment and administration and to avoid revenue leakage .
  By: - DEVKUMAR KOTHARI        Dated: September 25, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Exemption form capital gains tax: SUCCESSION OF SOLE PROPRIETARY BUSINESS BY COMPANY.
  By: - DEVKUMAR KOTHARI        Dated: September 22, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
NO PENALTY IN CASE OF CONTENTIOUS ISSUES.
  By: - DEVKUMAR KOTHARI        Dated: September 1, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
RANSOM (FIROTI) IS PAID TO SECURE LIFE AND IS NOT AN OFFENCE- EXPENSES ALLOWABLE.
  By: - DEVKUMAR KOTHARI        Dated: August 30, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
LIFE INSURANCE BUSINESS- provision for solvency margin made as per the directions of is allowable.
  By: - DEVKUMAR KOTHARI        Dated: August 25, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
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: - DEVKUMAR KOTHARI        Dated: August 22, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
LIFE INSURANCE BUSINEE- LOSS OF EXEMPTED SCHEMES ALLOWED- supports views of author that loss of LTCG (with STT) is loss eligible for set off and carry forward.
  By: - DEVKUMAR KOTHARI        Dated: August 18, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
Penalty for concealment of income Under Section 271(1) (c)
  By: - DEVKUMAR KOTHARI        Dated: August 17, 2011
  All Articles by: DEVKUMAR KOTHARI       View Profile
 
 
....41........
 

Quick Updates:Latest Updates