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Income Tax - Articles By: DEV KUMAR KOTHARI |
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Problems in new portal forcing tax payers to seek adjournment.
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By: - DEV KUMAR KOTHARI
Dated:
August 7, 2021
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Faceless penalty proceedings u.s. 271.1.c In many cases penalty proceedings can be dropped to save valuable time of taxpayers and tax authorities – a circular of CBDT is this regard is desirable.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
August 6, 2021
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Faceless penalty proceedings u.s. 271F - harassment due to authority not equipped and not having access to documents already available in portal of department.
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By: - DEV KUMAR KOTHARI
Dated:
August 5, 2021
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OMNIBUS NOTICE IS VAGUE WHEN RELEVANT PORTION IS NOT CONVEYED CLEARLY AND IRRELEVANT PORTION ALSO REMAIN IN NOTICE- THIS RULE APPLY TO ALL PROCEEDINGS INCLUDING NOTICE U.S. 148
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By: - DEV KUMAR KOTHARI
Dated:
August 3, 2021
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Notices u.s. 148 issued after 31.03.2021 in old formats and not in accordance with new provisions for reassessment – preliminary objections can be made.
5 Comments
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By: - DEV KUMAR KOTHARI
Dated:
July 28, 2021
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‘MAT’ and necessary adjustments. Views earlier expressed by author find support in recent judgment of the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
May 31, 2021
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Un-necessary litigation causing brain drain and loss of human resources and public money – some cases in course of e-proceedings order passed before time fixed for compliance failure of system and officer both.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
May 17, 2021
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TAX ON BOOK PROFITS- PROVISIONS ARE INTEGRAL, CHARGING AND COMPUTAION PROVISIONS - SELF CONTAINED CODE. CANNOT BE APPLIED IF COMPUTATIONS CANNOT BE MADE AND PRE- CONDITIONS FAILS.
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By: - DEV KUMAR KOTHARI
Dated:
May 14, 2021
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Appeal time- authenticate notices and order with PAN, AY, Date, and Type of document. In case of no document found (say authentication failure) suitable ground of appeal can be preferred.
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By: - DEV KUMAR KOTHARI
Dated:
April 30, 2021
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Face Less Assessments: Whether Regional E-Assessment Unit (ReAC Unit) is not properly equipped with access to information and documents through e-tools to access information on websites of IT department. For ease of doing assessment and disposal of appeals authorities must have access online of all related documents available for assessee and others having dealing with assessee.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
April 19, 2021
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S.68- not applicable in case of banking transactions done digitally with names appearing in bank statement – illustrative submission before the AO.
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By: - DEV KUMAR KOTHARI
Dated:
April 17, 2021
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Penalty and immunity from penalty under new provisions – penalty will not apply when tax and interest is not payable as per assessment order – a study and point of view for brain storming.
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By: - DEV KUMAR KOTHARI
Dated:
April 12, 2021
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TAX AUDIT REPORT- CLAUSE 44 ABOUT EXPENDITURES UNDER VARIOUS CATAGORIES OF SUPPLIERS UNDER GST – seems un necessary report – this clause can be omitted to avoid u-necessary reporting which may lead to undesired results.
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By: - DEV KUMAR KOTHARI
Dated:
April 5, 2021
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ULIP – CAPITAL RECEIPT OR CAPITAL GAIN- EXEMPTION SEEMS SUPERFECIAL, IF RECEIPT IS CAPITAL RECEIPT.
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By: - DEV KUMAR KOTHARI
Dated:
April 2, 2021
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Additional and new employmen: Incentive deduction u.s. 80JJAA- liberal and practical approach is required to achieve purpose - should be allowed to professionals in practice as they enter into adventure in nature of commerce by taking risks and also to small businesses and professionals having low turnover and no TAR requirement.
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By: - DEV KUMAR KOTHARI
Dated:
March 15, 2021
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Budget 2021 Employee’s welfare funds- S.36.1.va – drafting of proposed amendment need to be modified.
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By: - DEV KUMAR KOTHARI
Dated:
February 15, 2021
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Employee’s welfare funds- S.43B not to apply to employees contributions- drafting of proposed amendment need to be modified.
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By: - DEV KUMAR KOTHARI
Dated:
February 13, 2021
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VERY SHORT NOTICES ASKING ELABORATE DETAILS AND EVIDENCES IN FACELESS PROCEEDINGS IS NOT JUSTIFIED - REASONABLE TIME MUST BE ALLOWED AND UN-NECESSARY DETAILS AND EVIDENCES MUST NOT BE ASKED TO AVOID WASTAGE OF TIME OF TAX AUTHORITY AND ASSESSEE AND ALSO TO AVOID LITIGATION.
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By: - DEV KUMAR KOTHARI
Dated:
February 5, 2021
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HEALTH INSURANCE AND EXPENSES - PROVISIONS NEED TO BE SIMPLIFIED AND EASY TO AVAIL
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By: - DEV KUMAR KOTHARI
Dated:
January 14, 2021
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Budget suggestions: Simplification of S.80C of the Income-tax Act, 1961 and to make tax saver fixed deposits more user friendly and flexible.
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By: - DEV KUMAR KOTHARI
Dated:
January 12, 2021
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