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Income Tax - Articles By: DEV KUMAR KOTHARI |
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Depreciation case of Radisson Hospitality about depreciation claimed based on 50% ownership case not properly explained- may be all relevant and usual documents were not provided .
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By: - DEV KUMAR KOTHARI
Dated:
December 29, 2022
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AVOID EXCESSIVE PUBLIC SPENDING ON UN NECESSARY LITIGATION AND ENGAGING EXCESSIVE NUMBER OF COUNSELS.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
December 21, 2022
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S.68- cash credit foreign gifts. Judgment popularly referred as case of P.Mohankala deserves a reconsideration in view of facts found by Tribunal which were analyzed in a reasonable manner by High Court.
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By: - DEV KUMAR KOTHARI
Dated:
November 22, 2022
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Hyper technical attempt to defeat a provision and its object will be to invite the elephant in the room. Case of SBI about TDS from salary issue LTC exemption.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
November 18, 2022
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Unnecessary litigation by revenue on settled legal position is causing brain drain: Reassessment not permissible on mere change of opinion recently reiterated by the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
November 8, 2022
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Play safe and file ITR by 31st October 2022 for AY 2022-23 in cases in which any audit report under provisions of Income-tax Act, 1961 is not required to be electronically furnished. Although audit report under other enactment is required. Extended date of Seventh November, 2022 may not apply in such cases.
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By: - DEV KUMAR KOTHARI
Dated:
November 2, 2022
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Income Tax Act, 1961 Authorities and Tribunal are Court
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By: - DEV KUMAR KOTHARI
Dated:
October 29, 2022
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ VERY RELEVANT AND VITAL SURVEILLANCE MEASURES OF STOCK EXCHANGES AND SEBI NOT BROUGHT TO NOTICE OF HIGH COURT LEADING TO WRONG CONCLUSION OF PRICE RIGGING AND MANIPULATION BY INVESTORS.
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By: - DEV KUMAR KOTHARI
Dated:
October 28, 2022
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Pr.CIT , V Kolkata Vs. SWATI BAJAJ VERY RELEVANT AND VITAL PROVISIONS OF INDIAN EVIDENCE ACT MISSED BY COUNSELS LEADING TO A JUDGMENT WHICH NEED SERIOUS RECONSIDERATION OTHERWISE TAX AUTHORITIES ARE LIKELY TO APPLY PRESUMPTIONS TO DISCARD MANY TYPE OF EVIDENCE.
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By: - DEV KUMAR KOTHARI
Dated:
October 27, 2022
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TAX AUDIT REPORT (TAR) - specified date need to be changed.
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By: - DEV KUMAR KOTHARI
Dated:
October 18, 2022
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Faceless assessment notice u.s. 133.6 of Income-tax Act:
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By: - DEV KUMAR KOTHARI
Dated:
October 12, 2022
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S.234F - Delayed Filing of ROI- mandatory fees is not justified.
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By: - DEV KUMAR KOTHARI
Dated:
September 30, 2022
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Faceless assessment rectification and appeals- Authorities must look into records of all related proceedings information on portal of department and should not act unreasonably to harass taxpayers by raising huge demands.
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By: - DEV KUMAR KOTHARI
Dated:
September 1, 2022
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S.194-IA - TDS BY TRANSFEREE OF IMMOVABLE PROPERTY analysis and discussions.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
August 23, 2022
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ITR last dates - Writ Petitions (WP) seems inevitable for directions to extend last date for filing of non-audit ITR and also for amendment in due dates prescribed in S.139 (1)
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
July 27, 2022
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Return filing for individuals, HUF and non-audit cases Care required in personal accounting and compilation of information and ITR filing to ensure correct reporting of income duly reconciled and properly quantified with due diligence and care.
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By: - DEV KUMAR KOTHARI
Dated:
July 22, 2022
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Contributions to local people and institutions in area of business are allowable if paid for commercial expedience and business purposes. A discussion and learning from a recent judgment of ITAT which was result of un-necessary additions made by lower authorities.
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By: - DEV KUMAR KOTHARI
Dated:
July 21, 2022
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Depreciation on Mollasses Tanks in sugar mills some interesting issues, which can be applicable in many cases where depreciation is allowable.
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By: - DEV KUMAR KOTHARI
Dated:
July 20, 2022
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The Assessing officer and CIT(A) should have followed binding precedence and held that S.115JB is not applicable because of failure of integral computation and charging provision which require as precondition computation of GTI, Deductions, TI and tax payable . And also because company is not a dividend paying company.
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By: - DEV KUMAR KOTHARI
Dated:
July 19, 2022
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ITR- LAST OR DUE DATE SHOULD BE REVISED JUSTIFIABLY CONSIDERING SIZE OF ITR FORM AND INFORMATION AND DATA TO BE FILLED IN.
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By: - DEV KUMAR KOTHARI
Dated:
July 13, 2022
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