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Income Tax - Articles By: DEV KUMAR KOTHARI

Showing 101 to 120 of 713 Records
 
FM- PLEASE EXEMPT ADVANCE TAX INSTALLMENTS OF 15 June and 15 September 2020
  By: - DEV KUMAR KOTHARI        Dated: June 4, 2020
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Cess on income tax - s.40.ii not applicable hence not disallowable for this provision alone - should be allowed liberally and without restrictions.
  By: - DEV KUMAR KOTHARI        Dated: May 15, 2020
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JUSTICE DONE ON CAREFUL PERUSAL OF APPEAL DOCUMENT EVEN IN ABSENCE APPELLANT- KAPIL SHROFF- cases before tribunal and Courts can be decided based on written submissions and documents.
  By: - CA DEV KUMAR KOTHARI        Dated: May 6, 2020
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Website of the Supreme Court of India need lot of improvement- red tapism still continue.
  By: - CA DEV KUMAR KOTHARI        Dated: April 22, 2020
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EXTENDED DUE DATE SHOULD BE FOR ALL PURPOSES INCLUDING FOR INTERST U.S. 234A, 244A
  By: - DEV KUMAR KOTHARI        Dated: April 20, 2020
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S.139.1 TIME EXTENSIONS FOR UT OF JK AND LADDAKH – more serious minded approach is required- clarification for due date extended to 30.06.2020 is desirable.
  By: - DEV KUMAR KOTHARI        Dated: March 31, 2020
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COVID 19- IS A FORCE MEASURE- MORE RELAXATION IS REQUIRED- INCOME TAX
  By: - DEV KUMAR KOTHARI        Dated: March 26, 2020
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VIVAD SE VISWAS ACT 2020 (VSV) – a half-hearted approach- all pending and likely disputes should be eligible for settlement.
  By: - CA DEV KUMAR KOTHARI        Dated: March 9, 2020
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Provisions to provide incentives for start-up must be simple, clear and liberal- even the proposal in Finance Bill 2020 will not serve intended purposes.
  By: - CA DEV KUMAR KOTHARI        Dated: February 17, 2020
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DIRECT TAX VIVAD SE VISHWAS BILL 2020 - SOME SUGGESTIONS
  By: - CA DEV KUMAR KOTHARI        Dated: February 14, 2020
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PROPOSED S.80M - FOR KIND ATTENTION OF HONORABLE FM - there seems some drafting mistake
  By: - CA DEV KUMAR KOTHARI        Dated: February 13, 2020
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TDS from sale and / or services can be applied in case of all type of supply and services instead of so many TDS/TCS provisions at present and proposed. Advance tax, instead of TDS/ TCS is better option in case of organized payees.
  By: - DEV KUMAR KOTHARI        Dated: February 7, 2020
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TDS from sale and / or services can be applied in case of all type of supply and services instead of so many TDS/TCS provisions at present and proposed. Advance tax, instead of TDS/ TCS is better option in case of organized payees.
  By: - DEV KUMAR KOTHARI        Dated: February 5, 2020
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Relaxation from Tax audit in case of business – subject to limit of 5% cash receipts and payments.
  By: - DEV KUMAR KOTHARI        Dated: February 3, 2020
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Relative in context of gifts deemed income under S.56 – unreasonable view taken by AO for essence of ‘blood relative’ and un-necessary litigation by revenue before High Court.
  By: - CA DEV KUMAR KOTHARI        Dated: January 29, 2020
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Limited Scrutiny- scope is to be understood in reasonable manner and not to indulge into roving enquiry leading to litigation.
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: January 28, 2020
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Before filing appeals and reply to other notices – check validity of document like notices, orders, letter etc. if valid document is not found in search document- can be regarded as non est.
  By: - CA DEV KUMAR KOTHARI        Dated: January 16, 2020
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SCRUTINY AND ROVING ENQUIRY SHOULD BE AVOIDED INSTEAD RECONCILIATION OF FIGURES IN DOCUMENT CAN BE SOUGHT FOR MANY SORT OF DIFFERENCES.
  By: - CA DEV KUMAR KOTHARI        Dated: January 13, 2020
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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.
3 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: January 9, 2020
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Forms prescribed under main enactment cannot curtail provisions of main enactment
  By: - CA DEV KUMAR KOTHARI        Dated: December 25, 2019
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