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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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LOGO OF INCOME TAX DEPARTMENT SHOULD NOT APPEAR ON TAX AUDIT REPORT UPLOADED ON LINE
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 26, 2018
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FIRST FORMAL NOTICE U.S. 143.2 – LONG TIME SHOULD BE ALLOWED- time allowed of few days is un-necessarily putting pressure on all- is it just to harass assesses and tax professionals?
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By: - CA DEV KUMAR KOTHARI
Dated:
September 24, 2018
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Condonation of delay in filing appeal due to rectification proceeding is also desirable. A need of review of order of the Supreme Court, read with judgment of High Court, in the case of SPINACOM INDIA PVT. LTD is desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
September 12, 2018
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Tax audit- unreasonable requirement of reporting about receipt of deemed dividend- the relevant clause should be omitted from Form 3CD for AY 2018-19. For AY 2019-20 clause should be amended to seek report of payments to which S. 2.22.e can be applied
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By: - CA DEV KUMAR KOTHARI
Dated:
August 21, 2018
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Settled legal position -pending appeals on covered matters must be withdrawn by revenue to save time of Courts, public money and avoid un-necessary harassment of tax payers.
Settled legal position must be followed and rectification as per settled legal position must be made to avoid un-necessary and lingering of litigation and to expedite justice as per law.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 20, 2018
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Doctors- after PG course - PAYMENT AGAINST SERVICE BOND IS ALLOWABLE EXPENDITURE
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By: - CA DEV KUMAR KOTHARI
Dated:
August 16, 2018
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Intangible assets in case of professions – cost of education and training to acquire know-how, expertise, to be eligible for grant of licenses – depreciation can be claimed.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 14, 2018
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Amendment of Form 3CD – why from 20th August 2018 and not for particular assessment year? Forms specific to assessment year may be provided as in case of year specific ITR forms
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By: - CA DEV KUMAR KOTHARI
Dated:
July 27, 2018
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Revision under S.263 – not permissible on issues already considered by CIT (A) in appeal filed on or before or after the 1st Day of June, 1988
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By: - CA DEV KUMAR KOTHARI
Dated:
July 27, 2018
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ROI FILING DUE DATE IN CASE OF PERSONS HAVING TDS, TCS AND DEALING WITH PERSONS HAVING AUDIT OBLIGATIONS SHOULD BE 30TH NOVEMBER.
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By: - CA DEV KUMAR KOTHARI
Dated:
July 25, 2018
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HABIT OF DESCRIBING “BOGUS” BY TAX AUTHORITIES DESERVES TO BE CONDEMENED- discussion in view of recent judgment of the Supreme Court – SLP of Revenue dismissed after hearing
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
July 11, 2018
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Addition u/s 68 by alleging LTCG as bogus is not justified, the legal position is well settled, and still tax authorities are making additions
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By: - CA DEV KUMAR KOTHARI
Dated:
June 21, 2018
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S. 40(a)(ia) - CURATIVE AMENDMENT TO REMOVE UNINTENDED HARDSHIP IS RETROSPECTIVE – THE SUPREMEN COURT RE-AFFIRMS THE RULE.
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By: - CA DEV KUMAR KOTHARI
Dated:
May 9, 2018
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Waiver of loan is not taxable u.s. 28 (iv) or S. 41.1 as held by the honourable Supreme Court- an analysis and updates on related issues
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
May 8, 2018
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Learning from reported cases: Interest paid to close relatives, though similar to bank loan interest but more than paid to third parties- excess disallowed. – Lacking in preparation and presentation of the case.
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By: - DEV KUMAR KOTHARI
Dated:
May 2, 2018
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Reassessment – facts duly considered, no change in facts, not valid on mere change of opinion- Supreme Court re-affirms settled legal position. Some suggestions about re-assessment to avoid un-desirable litigation by revenue.
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By: - DEV KUMAR KOTHARI
Dated:
May 1, 2018
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Capital Receipt: earnings relating to creation or expansion of capital structure, may not be income but capital receipt deductible from capital costs- Honourable Supreme Court re-affirm principal in one more context.
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By: - DEV KUMAR KOTHARI
Dated:
April 30, 2018
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On income in India there cannot be imposition of tax twice on the same income, unless law specifically so provide- tax paid under Sikkim Income tax Manual so not taxable Under I.T.Act.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 24, 2018
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Un-necessary litigation and argument to distinguish settled matter is wrong. Advocates, as responsible officers of Court must desist from such practices
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By: - CA DEV KUMAR KOTHARI
Dated:
April 18, 2018
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E-ITR FORMS NOT AVAILABLE ON e-filing portal on 07.04.18 at 17:36 hours.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
April 9, 2018
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