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Income Tax - Articles By: CA DEV KUMAR KOTHARI |
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Request to NAMO government: A reasonable view taken by assessee must be respected and un-necessary proceedings and litigation by revenue must be avoided. - Year in which assessable - a case of un-necessary litigation by revenue before High Court and the Supreme court, in respect of interest on statutory trust money deposits out of public issue money before of process of allotment, listing and refund.
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By: - CA DEV KUMAR KOTHARI
Dated:
September 22, 2015
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Revenue should withdraw appeals in cases of tax effect below present prescribed limits for filing of appeals
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By: - CA DEV KUMAR KOTHARI
Dated:
September 22, 2015
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Appeal of Assessee dismissed for low tax demand
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By: - CA DEV KUMAR KOTHARI
Dated:
August 19, 2015
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Up front interest on bonds and debentures allowed on mercantile basis in spite of matching principal followed in accounts
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By: - CA DEV KUMAR KOTHARI
Dated:
August 18, 2015
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UN-NECESSART LITIGATION BY TAX AUTHORITIES BY INVOKING EXPLANATION TO SECTION 37 IN RELATION TO ROYALTY PAID TO GOVERNMENT AND THAT TOO IN CASE OF HIGH TAX PAYING NAVRATNA PSU - ONGC.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 17, 2015
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Allowability of interest on capital borrowed u/s 36 provision from assessment year 2016-17.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 12, 2015
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UN-NECESSART LITIGATION BY TAX AUTHORITIES ON WELL SETTLED MATTER ABOUT REVENUE EXPENDITURE – ‘dry docking expense for repair of ship are revenue expenditure.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 12, 2015
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"Anonymous donation" and judgment in case of Gurudev Siddha Peeth, Shrish Thakkar – a discussion.
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By: - CA DEV KUMAR KOTHARI
Dated:
August 4, 2015
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LOSS ON TRANSFER OF LONG-TERM SHARES AND UNITS can be set off against other capital gains, even if ‘profit’ or ‘gain’ would be exempt if transaction of transfer has suffered security transaction tax
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By: - CA DEV KUMAR KOTHARI
Dated:
June 20, 2015
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Finance Act, 2015- Single Member Bench (SMC) of ITAT - more scope is desirable for disposal of cases by SMC benches.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 15, 2015
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CBDT Circular about capital gains- suitable amendment is desirable
A liberal circular about exemption from capital gains on extension of term of units in any Fixed Maturity Plans (FMPs) of mutual funds – binding on AO but seems to be beyond authority of CBDT- amendment in Income-tax Act or Income-tax Rules is desirable
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By: - CA DEV KUMAR KOTHARI
Dated:
June 3, 2015
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Unnatural expansion of definition of "income" seems beyond power conferred to tax income under the Constitution of India. A new chapter of REAL TAX TERRORRSIM by NAMO Sarkar to counteract judicial pronouncement to include capital receipts in meaning of income.
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By: - CA DEV KUMAR KOTHARI
Dated:
June 1, 2015
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Section 269SS and 269T- increase limits and widen coverage to achieve purpose
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By: - CA DEV KUMAR KOTHARI
Dated:
April 9, 2015
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Finance Bill 2015 – New Explanation for determination of penalty for concealment of income or furnishing of inaccurate particulars of income- an analysis and observations.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 8, 2015
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Finance Bill 2015- deemed situations about erroneous and prejudicial orders.
Observations and suggestions by CA Dev Kumar Kothari
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By: - CA DEV KUMAR KOTHARI
Dated:
April 7, 2015
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THE FINANCE BILL, 2015 -Charitable trusts
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By: - CA DEV KUMAR KOTHARI
Dated:
April 2, 2015
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Finance Bill 2012- proposed amendments and need to simplify section 80G. (With thanks by professionals for undesired complexity in provisions)
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By: - CA DEV KUMAR KOTHARI
Dated:
April 1, 2015
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Finance Bill 2015:
Information relating to payment to non-resident and foreign companies- proposed sub-section (6) of S. 195- some lacunae, suggestions and requests. CA Dev Kumar Kothari
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By: - CA DEV KUMAR KOTHARI
Dated:
March 28, 2015
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Finance Bill 2015:
Allowance for new plant and machinery- proposed changes and suggestion.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 27, 2015
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Finance Bill 2015:
TDS FROM SALARIES- PROPOSED AMENDMENT – duty on employee should also be cast to provide proof, evidence, particulars etc. of claims for consideration.
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By: - CA DEV KUMAR KOTHARI
Dated:
March 23, 2015
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