Income Tax - Articles By DEVKUMAR KOTHARI

1
Article Section

Home Articles Income Tax DEVKUMAR KOTHARI DEVKUMAR KOTHARI - Income Tax Experts This
Submit New Article
Select Category

Income Tax - Articles By: DEVKUMAR KOTHARI
Showing 1 to 18 of 18 Records

	Income though chargeable under head other than business income can still be income from business for accounting and some tax purposes under some provisions.
	By: - DEVKUMAR KOTHARI Dated: March 30, 2024
	All Articles by: DEVKUMAR KOTHARI View Profile
	Co-Author: CA UMA KOTHARI View Profile

	Share valuation fees claimed as business expenditure. CIT(A) allowed under head capital gains. Ground not pressed in quantum appeal by assessee. Penalty imposed deleted. – case of unnecessary litigation by revenue against Tata Industries Ltd.
	By: - DEVKUMAR KOTHARI Dated: March 2, 2024
	All Articles by: DEVKUMAR KOTHARI View Profile
	Co-Author: CA UMA KOTHARI View Profile

	DIRECT TAX CODE 2010 - SOME SUGGESTIONS FOR SIMPLIFICATIONS AND WITH A LONG-TERM PERSPECTIVE.
	By: - C.A. Uma Kothari Dated: November 12, 2010
	All Articles by: C.A. Uma Kothari View Profile

	FBT- PREPAID ELECTRONIC MEAL CARDS- a burdensome exemption- can't we think of simple exemptions involving petty payments? 2 Comments
	By: - C.A. Uma Kothari Dated: January 21, 2009
	All Articles by: C.A. Uma Kothari View Profile

	DEEMED SPECULATION BUSINESS IN SHARES OF OTHER COMPANIES- some finer issues.
	By: - C.A. Uma Kothari Dated: November 19, 2008
	All Articles by: C.A. Uma Kothari View Profile

	SECTION 40A(2) AND TAXAUDIT REPORT 'payment' to related persons only are required to be reported. 1 Comment
	By: - C.A. Uma Kothari Dated: November 13, 2008
	All Articles by: C.A. Uma Kothari View Profile

	Drafting of agreements for purchase of undertakings : A lesson from supreme courts judgment in CIT v. Hooghly Mills Co. Ltd.
	By: - Mrs. Uma Kothari Dated: October 17, 2008
	All Articles by: Mrs. Uma Kothari View Profile

	Procedures in appeal : Enhancement of assessment by CIT(A)
	By: - Mrs. Uma Kothari Dated: October 17, 2008
	All Articles by: Mrs. Uma Kothari View Profile

	For proper credit of tax deposited, TDS, TCS and to avoid penalty for wrong PAN be patient, alert and careful while writing PAN
	By: - Mrs. Uma Kothari Dated: October 6, 2008
	All Articles by: Mrs. Uma Kothari View Profile

	SHARE PREMIUM IS NOT' PROFIT' OR 'SURPLUS' FOR DEEMED DIVIDEND UNDER S. 2(22)(e)
	By: - Mrs. Uma Kothari Dated: September 2, 2008
	All Articles by: Mrs. Uma Kothari View Profile

	Safeguard measures: Utmost care is required to substantiate claims made in return of income or loss in view of fact that in cases of loss also penalty u/s 271(1)(c) can be levied as per recent ruling from the Supreme Court of India.
	By: - Uma Kothari Dated: August 21, 2008
	All Articles by: Uma Kothari View Profile

	Some suggestions for better utilization of services of Members of Tribunals -Enlarging scope for hearing by Single member Bench (SMC Bench) for early disposal of cases and cost reduction.
	By: - Uma Kothari Dated: August 21, 2008
	All Articles by: Uma Kothari View Profile

	New dimension to revenue expenses - Extension of trading (or other) business for manufacture of traded products- a possible way to save tax because many expenses yielding enduring benefit can be allowed.
	By: - Uma Kothari Dated: August 12, 2008
	All Articles by: Uma Kothari View Profile

	Simplification of capital gains- prescribe a minimum holding period to treat any assets as a 'short-term capital asset'.
	By: - Uma Kothari Dated: August 3, 2008
	All Articles by: Uma Kothari View Profile

	Debenture issue expenses are fully allowable even if they are fully or partly convertible in to shares.
	By: - Uma Kothari Dated: July 21, 2008
	All Articles by: Uma Kothari View Profile

	APPLICABILITY OF NEW PROVISIONS OR AMENDMENT- a new dimension vide ruling of Allahabad high Court.
	By: - Uma Kothari Dated: July 21, 2008
	All Articles by: Uma Kothari View Profile

	SALE OF AGRICULTURAL PRODUCE LIKE GREEN TEA LEAVES WILL RESULTS INTO PURELY AGRICULTUAL INCOME NOT LIABLE TO APPORTIONMENT
	By: - Uma Kothari Dated: July 10, 2008
	All Articles by: Uma Kothari View Profile

	Option of assessee to avail or not to avail exemption or deduction.
	By: - Uma Kothari Dated: June 27, 2008
	All Articles by: Uma Kothari View Profile