Income Tax - Articles By C.A. DEV KUMAR KOTHARI

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Income Tax - Articles By: C.A. DEV KUMAR KOTHARI
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	Budget suggestions for benefit of revenue: Prefer more advance tax in comparison to TDS REDUCE T.D.S. RATES WITH LOWER EFFECTIVE TAX RATES.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 22, 2011
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	Initial or additional depreciation – 20% need to be allowed in first year to achieve the purpose of incentive. An amendment is desirable.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 21, 2011
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	ADJUSTABLE AND REFUNDABLE DEPSOIT SHOULD NOT BE SUBJECT TO TDS from rent or other income– A REVIEW OF PROVISIONS AND CIRCULARS.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 19, 2011
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	Deduction under section 80C for tuition fees of children- tuition fees must be construed in wider sense.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 17, 2011
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	Provisions to curb black money a recap Part –I
	By: - C.A. DEV KUMAR KOTHARI Dated: November 29, 2011
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	Business loss- Inter-corporate deposits written off is allowable business loss.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2011
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	Section 40a(ia) vis a vis section 194C and 194I- disallowance not called for when tax was deducted u/s 194C, even if it could be contended that tax was deductible u/s 194 I.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 1, 2011
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	Can consider and apply case law not cited before it – better course would be to provide further opportunity of hearing the parties.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 31, 2011
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	Care required while making names of defaulters public and also issues related with recovery of disputed demands:
	By: - C.A. DEV KUMAR KOTHARI Dated: October 29, 2011
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	Deduction under section 33AB is allowable against composite income and not against only 40% of composite income- A case of un-necessary litigation by revenue in case of Tea Companies .
	By: - C.A. DEV KUMAR KOTHARI Dated: October 7, 2011
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	DISALLOWANCE FOR NON DEDUCTION OF TAX SHOULD NOT BE MADE WHEN INCOME IS NOT TAXABLE- a discussion in view of order of ITAT and some suggestions by author.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 28, 2011
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	Un-necessary litigation by revenue- depreciation:COLD STORAGE BUILDING IS INTEGRAL PART OF ‘COLD STORAGE PLANT’ AND IS ELIGIBLE FOR DEPRECIAITON BASED ON PLANT AND NOT AS BUILDING EVEN AFTER AMENDMENT IN MEANING OF PLANT.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 27, 2011
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	Exemption form capital gains tax: SUCCESSION OF SOLE PROPRIETARY BUSINESS BY COMPANY.
	By: - C.A. DEV KUMAR KOTHARI Dated: September 22, 2011
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	RANSOM (FIROTI) IS PAID TO SECURE LIFE AND IS NOT AN OFFENCE- EXPENSES ALLOWABLE.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 30, 2011
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	LIFE INSURANCE BUSINESS- provision for solvency margin made as per the directions of is allowable.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 25, 2011
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	Benefit of concessions related with long-term capital assets is available for long-term depreciable assets also when income is computed under section 50.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 22, 2011
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	LIFE INSURANCE BUSINEE- LOSS OF EXEMPTED SCHEMES ALLOWED- supports views of author that loss of LTCG (with STT) is loss eligible for set off and carry forward.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 18, 2011
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	Penalty for concealment of income Under Section 271(1) (c)
	By: - C.A. DEV KUMAR KOTHARI Dated: August 17, 2011
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	Harassment of the assessee is not permitted under the Statute, should have been avoided at all cost – says Tribunal.
	By: - C.A. DEV KUMAR KOTHARI Dated: August 8, 2011
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	Income-tax exemptions:Interest on Post Office Savings Bank Account (POSB) -recent amendment to restrict exemption is not much purposeful – will increase administrative burden on assessee and AO without much gain to revenue if at all. 2 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: July 7, 2011
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