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Articles By: DEVKUMAR KOTHARI |
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FBT S. 115WI, 115WJ and 115WL read with S. 208 - LIMIT OF Rs. TEN THOUSAND APPLY FOR ADVANCE FRINGE BENEFIT TAX.
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By: - DEVKUMAR KOTHARI
Dated:
October 1, 2009
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REAL OCCUPATION OF ASSESSEE AND HIS ASSET IS IMPORTANT TO DECIDE ABOUT HEAD OF INCOME- an analysis in view of judgment of Delhi High Court.
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By: - DEVKUMAR KOTHARI
Dated:
September 30, 2009
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THIRD PARTY ADMINISTRATOR AND TDS
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
September 25, 2009
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RULE 8D IS FOR THE A.O. AND NOT THE ASSESSEE OR THE TAX AUDITOR.
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By: - DEVKUMAR KOTHARI
Dated:
September 21, 2009
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Employer has to rely on employees, if he wants to employ people and run the business - this is equally applicable for TDS matters- employer can rely on declarations of employees about reimbursements.
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By: - DEVKUMAR KOTHARI
Dated:
September 19, 2009
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Selling is a precondition to manufacture: CENVAT CREDIT FOR SERVICE TAX PAID ON ADVERTISEMENT AND PUBLICITY IS ALLOWALE, IF IT PROMOTES SALE AND THUS MANUFACTURE - Bombay high court
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By: - DEVKUMAR KOTHARI
Dated:
September 15, 2009
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Levy of service tax on rail transportation of goods:
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By: - DEVKUMAR KOTHARI
Dated:
September 15, 2009
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Amendment of partnership deed to increase distributable profits.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
September 2, 2009
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Brief note before assessing authority / appellate authority to treat capital gains on sale of shares and units, held as investment as capital gain.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
August 27, 2009
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AMENDMENTS TO COVER-UP INEFFECIENCY OF GOVERNMENT AND ITS OFFICERS. IS WISH OR VIEW OF A.O. LEGISLATIVE INTENTION?
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
August 27, 2009
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Some points from the Direct Tax Code Bill ,2009 indicating complexities and general tax matters.
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By: - DEVKUMAR KOTHARI
Dated:
August 19, 2009
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DEPRECIATION - section 32. - Controversy due to words 'use and used' in old law and word 'used' in new law - a clarification is desirable.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
August 18, 2009
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New pension System Trust an introduction and tax related recent amendments.
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By: - DEVKUMAR KOTHARI
Dated:
August 18, 2009
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Deprecation in case of composite income from cultivation, manufacture and sale of tea, coffee and rubber. Explanation 7 to section 43(6) appears to be an invalid insertion.
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By: - DEVKUMAR KOTHARI
Dated:
August 13, 2009
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DIRECT TAXES CODE BILL, 2009 - preamble of the code must be modified to reflect correct objectives and scope.
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By: - DEVKUMAR KOTHARI
Dated:
August 13, 2009
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Dividend and Bonus stripping - some issues.
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By: - DEVKUMAR KOTHARI
Dated:
August 12, 2009
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SOME FAVORABLE JUDGMETNS GET SET BACK THROUGH BUDGET PROPOSALS
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By: - DEVKUMAR KOTHARI
Dated:
August 5, 2009
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INDEPENDENCE AND INTEGRITY CANNOT MOVE WITH GREED OF ASSIGNMENTS AND FEES
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By: - DEVKUMAR KOTHARI
Dated:
July 30, 2009
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Circular of CBDT dated 23.07.2009 about PAN for Insurance Premium - whether valid or exercise of power without authority?
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By: - DEVKUMAR KOTHARI
Dated:
July 29, 2009
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For brain storming: - Provisions Section 10(38) - vis a vis LTC loss with STT. Such loss can be set off against taxable LTC Gains and carried forward for such set off in future.
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
July 27, 2009
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