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Articles By: DEVKUMAR KOTHARI |
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No deemed manufacture in some cases as per recent circular of 16th December 2009
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By: - DEVKUMAR KOTHARI
Dated:
December 20, 2009
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Bad debts or other losses - section 14A is not applicable.
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By: - DEVKUMAR KOTHARI
Dated:
December 18, 2009
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MAT disallowance of provision for diminution in value of assets - Section 115JA
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By: - DEVKUMAR KOTHARI
Dated:
December 9, 2009
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Retrospective amendment: S. 43B VIEWS EXPRESSED BY AUTHOR FIND APPROVAL OF SUPREME COURT.
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By: - DEVKUMAR KOTHARI
Dated:
December 8, 2009
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TDS ON TPA THE RECENT CIRCULAR IS NOT VALID- suggested course for CBDT and TPA.
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
November 30, 2009
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BAS- EXEMPTION FOR SOME PROCESSES ON PARTS OF CYCLES AND SEWING MACHINES
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By: - DEVKUMAR KOTHARI
Dated:
November 28, 2009
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Succession /conversion of proprietary concern into a company- exemption from capital gains.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
November 28, 2009
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Capital gains: Donor's date of acquisition is relevant for increasing cost of acquisition with cost of inflation index (CII) when done sells the property received in gift- decides Special Bench of ITAT.
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By: - DEVKUMAR KOTHARI
Dated:
November 14, 2009
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Cash deposit in bank account of payee amount to cash payment to the payee and S. 40A (3) is applicable.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
November 12, 2009
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Website of MCA - some suggestions to make it more useful with greater transparency
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By: - DEVKUMAR KOTHARI
Dated:
November 7, 2009
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WHY TO LEAVE SCOPE OF DOUBT AND OBJECTION ABOUT AUTHORITY OF SIGNATORY.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
November 3, 2009
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CARE REQUIRED IN FILING OF APPEAL with special discussion about condonation of delay when appeal was filed before wrong authority.
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By: - DEVKUMAR KOTHARI
Dated:
October 28, 2009
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Amendment of Rule 11 N a welcome step to increase daily allowance - however substantial increase was desirable.
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By: - DEVKUMAR KOTHARI
Dated:
October 26, 2009
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Payments made to co-operative societies for procuring paddy is not subject to S. 40A (3) an analysis of recent order of Calcutta high Court and alternate plea suggested by author. - Section 40A(3) does not serve its purpose-some suggestions.
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By: - DEVKUMAR KOTHARI
Dated:
October 21, 2009
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A RECENT JUDGMENT OF CALCUTTA HIGH COURT DISMISSING APPEAL OF REVENUE RELATING TO SHARE TRANSACTIONS.
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By: - DEVKUMAR KOTHARI
Dated:
October 14, 2009
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Learning from judgment in the case of Moser Baer India Ltd - the case must be prepared on facts, and should not rely merely on technical issues.
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By: - DEVKUMAR KOTHARI
Dated:
October 14, 2009
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DEEMED INCOME OF INDIVIDUALS AND HUF- Changes effective from 01.10.2009 - Deserving case for challenge as ultravirse the Indian Constitution
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By: - DEVKUMAR KOTHARI
Dated:
October 13, 2009
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TEMPORARY ERECTIONS VIS-A-VIS TEMPORARYCONSTRUCTION
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By: - DEVKUMAR KOTHARI
Dated:
October 13, 2009
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BEWARE OF INCOME TAX REFUND THROUGH HOAX AND JUNK MAILS
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By: - DEVKUMAR KOTHARI
Dated:
October 8, 2009
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"ITR 6" and ITR V - the I.T. Department should remove ambiguities in forms to be filled in and final printed forms.
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By: - DEVKUMAR KOTHARI
Dated:
October 8, 2009
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