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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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S.115O - Dividend Distribution Tax (DDT) – vital points missed by counsels in case of Tata Tea and others before the Supreme Court
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By: - CA DEV KUMAR KOTHARI
Dated:
October 5, 2017
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CLUB FEES AND EXPENSES INCURRED TO MAINTAN CONTACTS, GOOD RELATIONS AND GOODWILL ARE ALLOWABLE BUSIENSS EXPENSES
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By: - CA DEV KUMAR KOTHARI
Dated:
October 4, 2017
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Central Government and CBDT has no power to amend Income-tax Act (including Schedules)
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By: - CA DEV KUMAR KOTHARI
Dated:
September 28, 2017
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Learning from a case of un-necessary litigation by assessee- just to challenge, in any how and any way manner validity of notice is not proper
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By: - CA DEV KUMAR KOTHARI
Dated:
September 27, 2017
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Websites of Government Departments need lot of improvement. We are noticing deterioration in them for example, case of website of ITAT.
2 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
September 23, 2017
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Longer limitation means a substantive right which cannot be curtailed by amendment- amendment reducing limitation to file petitions or appeals should be considered prospective only
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By: - CA DEV KUMAR KOTHARI
Dated:
September 12, 2017
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RECTIFICATION BY ITAT U/S.254(2) – no limitation when assessee or AO apply for rectification- appoint of view found in undisputed judgment of ITAT, Special Bench
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By: - CA DEV KUMAR KOTHARI
Dated:
September 5, 2017
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Capital Gains - Transfer of property versus Gift - A case of ignorance of assessee. In such cases people handling matters must be more careful and helpful to clients
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By: - CA DEV KUMAR KOTHARI
Dated:
September 2, 2017
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Learning from judgments- application for adjournment must be made timely and with relevant evidence
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By: - CA DEV KUMAR KOTHARI
Dated:
July 28, 2017
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No TDS on component of CGST, SGST and UTGST- thanks for timely Circular- more scope and clarity is desired
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By: - CA DEV KUMAR KOTHARI
Dated:
July 21, 2017
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No delay when order was not served but assessee obtained certified copy of order and then filed appeal in time
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By: - CA DEV KUMAR KOTHARI
Dated:
July 13, 2017
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Enclosed withering trough to wither tea leaves is energy saving and pollution reduction
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By: - CA DEV KUMAR KOTHARI
Dated:
July 12, 2017
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Harassment and forcing taxpayers- even for copy of order sheets taxpayer has to approach High Court
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By: - CA DEV KUMAR KOTHARI
Dated:
July 3, 2017
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Linking of PAN card with AADHAR CARD – why litigation -unnecessary dispute must be avoided – in fact PAN of non-individual assessee should be linked with AADHAR of specified or designated persons of other non-individual assessee
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By: - CA DEV KUMAR KOTHARI
Dated:
June 29, 2017
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Circular of CBDT on trade advances not to be deemed dividend under s. 2.22.e. Clear and mandatory instructions to withdraw appeals, not to file appeals, not to make addition, and to rectify orders in accordance with accepted legal position will go a long way in reducing litigation
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By: - CA DEV KUMAR KOTHARI
Dated:
June 19, 2017
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TAKE CARE OF YOUR TRANSACTIONS WHICH ARE TO BE REPORTED BY OTHERS IN ANNUAL INFORMATION AND REPORTABLE TRANSACTIONS REPORT UNDER S.285BA OF INCOME TAX ACT
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By: - CA DEV KUMAR KOTHARI
Dated:
May 23, 2017
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Report by assessee (general companies and tax audit parties) for FY 2016-17 to be furnished by 31st May 2017 – presented in relevant and simplified manner
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By: - CA DEV KUMAR KOTHARI
Dated:
May 22, 2017
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Some vital aspects not contended at all or not emphasized on behalf of Godrej Boyce Mfg. Co. Ltd resulting into ruling that section 14A applies to exempted dividend though taxed u/s 115O. A fit case for review and reconsideration
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By: - CA DEV KUMAR KOTHARI
Dated:
May 11, 2017
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Section 40(a) view of author find approval in recent judgment of the Supreme Court in case of Palam Gas Service Vs. CIT
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By: - CA DEV KUMAR KOTHARI
Dated:
May 9, 2017
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Attitude ‘who cares for instructions or advice of the highest authority’ is very common when it comes about relief to be allowed to taxpayer. A discussion with reference to related issues and some judgments
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By: - CA DEV KUMAR KOTHARI
Dated:
May 1, 2017
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