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Income Tax - Articles By: DEV KUMAR KOTHARI |
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Learning from reported case Unrepresented case - S.68 - cash deposited in account of loan creditor before issue of demand draft (dd), no documents about identity and credit worthiness of loan creditor filed. Addition confirmed.
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By: - DEV KUMAR KOTHARI
Dated:
July 2, 2022
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Depreciation: cost to secure non competition or reduce competition can be a part of depreciable intangible asset.
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By: - DEV KUMAR KOTHARI
Dated:
June 23, 2022
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TDS or TCS on purchase or sale of transferable import licence or import entitlement is advisable with a view to play safe and avoid litigation.
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By: - DEV KUMAR KOTHARI
Dated:
June 11, 2022
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Supreme Court’s judgment on aspect of remuneration to Doctors in context of charitable institutions need a reconsideration.
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By: - DEV KUMAR KOTHARI
Dated:
June 10, 2022
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NOTICES RELATING TO REASSESSMENT PROCEEDINGS WITHOUT APPLICATION OF ANY MINDS –notice to agent like authorized signatory in bank account, for allegations of escapement of income in hands of agent.
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By: - DEV KUMAR KOTHARI
Dated:
May 25, 2022
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A case of un-necessary reassessment and harassment Proviso to S.139(1) inserted w.e.f. 01.04.2020 for compulsory filing of ITR in some cases is prospective and not retrospective.
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By: - DEV KUMAR KOTHARI
Dated:
May 24, 2022
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Revised return of income – last date allowed must be made rational ,logical ,reasonable and result oriented for more confidence building between tax department and tax payers.
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By: - DEV KUMAR KOTHARI
Dated:
May 17, 2022
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NOTIONAL RENT OF HOUSE PROPERTY HELD AS STOCK-IN-TRADE IS NOT TAXABLE UNDER HEAD ‘income from house property’ – discussion in view of recent and some earlier judgments. This will not be taxable even in view of clause (5) in section 23 w.e.f. 01.04.2018- a point of view
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By: - DEV KUMAR KOTHARI
Dated:
May 12, 2022
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TAX DEDUCTION AT SOURCE (TDS) on security charges, guarantee charges.
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By: - DEV KUMAR KOTHARI
Dated:
May 9, 2022
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INDIAN INCOME TAX UPDATED RETURN – ITR U – preliminary analysis of relevant provisions
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By: - DEV KUMAR KOTHARI
Dated:
May 5, 2022
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DISPUTED AMOUNT OF TAX / PENALTY IS TO BE CONSIDERED FOR MAINTAINABILITY OF APPEAL
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By: - DEV KUMAR KOTHARI
Dated:
May 4, 2022
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Prejudices and mechanical style of working continue – while issuing notices us 148 A, Enquiry and order us 148A and then notice us 148- as per recent experience new provisions are not likely to serve purposes and roving enquiry will continue in name of reassessment.
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By: - DEV KUMAR KOTHARI
Dated:
April 18, 2022
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An analysis of S.148A inserted with effect from 01.04.2021 by the FA 2021. It provides for mandatory steps and stages with prior approval of Pr.CIT / CIT at various stages
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By: - DEV KUMAR KOTHARI
Dated:
March 23, 2022
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S. 147 : Reassessment-Revenue directed to guidelines for reassessment- CBDT to issue guidelines to its officerrs based on the Order with clear instructions which are to be strictly followed. [S. 148, 149, 150, 151, Art. 226]
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By: - CA DEV KUMAR KOTHARI
Dated:
March 8, 2022
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A judgment on issue of illegal, prohibited payments not allowable That medical practitioners were forbidden from accepting such gifts, or “freebies” was no less a prohibition on the part of their giver, or donor – held so by the Supreme Court such expenses are not allowable.
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
March 1, 2022
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ITR - UNLISTED EQUITY SHARES DETAILS IN ITR –should be simple and only when there is impact on income or loss of assesse and not in other cases. By dropping un-necessary reporting about unlisted shares lot of pressure on ITD portal and return preparer can be reduced.
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By: - DEV KUMAR KOTHARI
Dated:
December 24, 2021
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RECONCILIATION OF 26AS, AIS, TIS WITH BOOKS OF ACCOUNT AND ROI AND REMEDIAL MEASURES FOR CORRECTIONS TO AVOID TAX DISPUTES.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
December 15, 2021
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Option u.s.115BAC in case of individuals and HUF – an analysis and discussion of various aspects.
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By: - DEV KUMAR KOTHARI
Dated:
November 2, 2021
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Reassessment in case of cash deposits -unnecessary litigation by ignoring ground realities causing harassment of small assesses and people having dealing with them.
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By: - DEV KUMAR KOTHARI
Dated:
October 30, 2021
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Cash deposits -un-necessary litigation by ignoring ground realities causing harassment of small assesses and people having dealing with them.
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By: - DEV KUMAR KOTHARI
Dated:
October 27, 2021
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