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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Cost of wind mill for allowing depreciation- a study
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By: - CA DEV KUMAR KOTHARI
Dated:
November 4, 2016
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Appeals filed casually a cause of brain drain and source of harassment by tax authorities - a case study in respect of appeal filed for alleged violation of Rule 46A when there was no additional evidence at all
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By: - CA DEV KUMAR KOTHARI
Dated:
November 3, 2016
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Equity oriented Derivatives are not shares of companies , trading loss cannot be deemed speculative loss by invoking Explanation to S.73- a study
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By: - CA DEV KUMAR KOTHARI
Dated:
October 22, 2016
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The Income Declaration Scheme, 2016 – extension of last date to declare and some amendments are desirable
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 26, 2016
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Contact details of tax officers must be complete – CBDT must issue further instructions and tax authorities must follow instructions- erring officers must be penalised in appropriate manner
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
September 12, 2016
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Tax authorities must change attitude of doubting –causing litigation lot of wastage of public money and resources and harassment of tax payers – a discussion about gains or loss in security transactions
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By: - CA DEV KUMAR KOTHARI
Dated:
August 23, 2016
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Statement recorded during survey alone cannot be basis of addition – concurrent findings of three appellate authorities confirmed by the Supreme Court in case of S. Khader Khan Sons
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By: - CA DEV KUMAR KOTHARI
Dated:
August 17, 2016
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Section 133- power to call for information- an analysis
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By: - CA DEV KUMAR KOTHARI
Dated:
August 12, 2016
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Learning from judgment: Un-necessary litigation by tax payers and delaying tactics can be costly- Bombay High Court dismisses WP and allow cost in favour of tax department
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By: - CA DEV KUMAR KOTHARI
Dated:
August 11, 2016
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Undesirable litigation by revenue in case of PUS- BSNL- claim was allowed by Tribunal as per clear provisions of S.80IA (2)
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By: - CA DEV KUMAR KOTHARI
Dated:
August 10, 2016
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CBDT Circular 28/2016 –belated but beneficial for senior citizens- a pointer on attitude of un-necessary litigation by tax department on petty concessions also
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By: - CA DEV KUMAR KOTHARI
Dated:
August 2, 2016
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Shares- latest circulars intended to reduce litigation - some suggestions to really reduce litigation on share transactions and other tax litigation in tax matters
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By: - CA DEV KUMAR KOTHARI
Dated:
July 23, 2016
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TCS under section 206C, BY SELLER OF GOODS AND SERVICE PROVIDERS when consideration is received in cash (w.e.f. 01st June 2016)
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By: - CA DEV KUMAR KOTHARI
Dated:
June 14, 2016
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Learning from reported judgment in case of Super Star Amitabh Bachachan – second article in view of judgment of the Supreme Court on S.263 reversing relief allowed by Tribunal and High Court
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By: - CA DEV KUMAR KOTHARI
Dated:
May 30, 2016
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RUBBER TREES BEING DURABLE PLANT BEING BASIC APPARATUS, HAVING FUNCTIONAL ROLE, LIMITED USEFUL LIFE ARE DEPRECIABLE ASSETS BEING ‘PLANT’ for the purpose of S.32 read with S.43(3) of the Income-tax Act,1961
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By: - CA DEV KUMAR KOTHARI
Dated:
April 23, 2016
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Tax Audit Report (TAR) Certain exceptions and increased limits according to number of partners and considering nature of activity are desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
April 13, 2016
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Learning from case of Shri Vishwas Udaysingh Lad –Return preparers must be more careful
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2016
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An application for rectification should be deemed to have been granted, if the concerned authority had not responded on petition or has not rejected in writing within specified time
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By: - CA DEV KUMAR KOTHARI
Dated:
April 9, 2016
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S.12AA – Recent Judgment of The Supreme Court about registration needs a reconsideration to avoid miscarriage of justice - because for inaction of authorities, an applicant should not suffer. This was a fit case for help of an Amicus Curie
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By: - CA DEV KUMAR KOTHARI
Dated:
April 7, 2016
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TDS by agent when he is liable to pay and not by principal, even if reimbursement is made.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 21, 2016
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