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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Depreciation on block of assets as per Income-tax Act is not dependent on treatment in books of account – judgment in case of Aramark about goodwill – not properly presented and decided- needs rectification, reconsideration and appeal
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By: - CA DEV KUMAR KOTHARI
Dated:
September 4, 2019
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For benefit of revenue collection and easy administration: ADVANCE TAX IS BETTER OPTION THAN TDS / TCS.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 3, 2019
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INCOME TAX RETURNS WITH CLAIM FOR CREDIT OF TDS AND TCS NEED MORE TIME – DUE DATE SHOULD BE POSTPONED IN SUCH CASES.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 28, 2019
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Section 292BB will not protect all irregularities committed by tax officers. Tax Officers must be more careful to ensure timely and proper proceedings.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 27, 2019
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High Pitched assessment in accordance with directions of DRP, appeal of assesse has been allowed by Tribunal.
A case of continuing harassment of assesse and there seems no ease of doing business if you are in clutches of Tax authorities.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 22, 2019
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TAX ADMINISTRATION- TRANSPARANCY – DOCUMENT IDENTIFICATION NUMBER {DIN} - CBDT CIRCULAR, just before Independence day.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
August 17, 2019
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Proposed deduction for interest on loans for affordable housing - - Loan sanction period must be longer, deduction should be allowed to first time home buyer including families and without limit on cost of house.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 26, 2019
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Finance (no.2) Bill 2019- clause 13 – scope of S.43B increased to cover interest payable to two types of NBFC. As per author it is time to delete S.43B- there is loss to revenue by way of income-tax due to S.43B.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 17, 2019
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E-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?
4 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
July 13, 2019
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Budget 2019;
Lower basic rate of income tax in case of companies – should also be applied to other assesses having turnover up to ₹ 400 crore. Marginal rate can be reduced to 25% in all cases to avoid unjust higher rates.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 7, 2019
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Details and information in e-proceedings need to be more relevant and timely to make e-proceeding user friendly.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 2, 2019
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Suggestions for finalizing personal accounts and ITR
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By: - CA DEV KUMAR KOTHARI
Dated:
June 19, 2019
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CIT.A – DIRECTION FOR REOPENING ASSESSMENT FOR OTHER YEARS IS NOT VALID – Discussion in view of provisions and Tribunal order.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 11, 2019
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Case of Nokia India P. Ltd – reassessment in case of original assessment u.s. 143.1- need reconsideration because facts were not properly considered and precedence were not referred and considered.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 7, 2019
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Section 260A- judgments of honourable Supreme Court about procedure for dismissal of appeal in limine and admitting appeal on substantial question of law need reconsideration – to avoid plethora of litigation.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 4, 2019
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Case of Udit Kalra – exemption u.s. 10.38 denied and addition u.s.68 confirmed- a poorly represented case.
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By: - CA DEV KUMAR KOTHARI
Dated:
May 29, 2019
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UNJUST INTIMATION AND ADJUSTMENTS BY CPC – an unexpected, new source and style of harassment of taxpayers.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
May 8, 2019
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INVESTMENT IN LAND AS OWNERS, LAND DEVELOPERS IS CAPITAL ASSET – ON TRANSFER INCOME OR LOSS SHALL FALL UNDER HEAD “CAPITAL GAINS”.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 30, 2019
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CAPITAL GAINS ON SALE OF LAND AND BUILDING – COST OF CONSTRUCTION FOR ADDITION AND ALTERATIONS IS COST OF IMPROVEMENT OF CAPITAL ASSET
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By: - CA DEV KUMAR KOTHARI
Dated:
April 18, 2019
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Second article on “S.68 NRA iron and Steel P. Ltd. (SC) - A fit case for recall and reconsideration by the Supreme Court to avoid miscarriage of justice and in- justice in future”.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 13, 2019
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