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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	POLICY MODIFICATIONS FOR MAXIMIZATION OF PROFIT AFTER TAX (PAT) ON CHANGES IN FISCAL POLICIES OF GOVERNMENT SHOULD NOT BE DOUBTED AS COLORABLE DEVICE TO AVOID TAX. – a study in context of capital gain or business income when security transaction tax is paid.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 25, 2009
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	RESTRICTED SCOPE OF SCRUTINY IN CASES SELECTED FOR SCRUTINY THROUGH "CASS" IN THE "AST" MODULE! 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: January 15, 2009
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	DEPRECIATION - AVOID LAST MOMENT PURCHASE OF NEW ASSETS to avoid doubts, disallowance, penalty and litigation a lesson from recent judgment on penalty.
	By: - C.A. DEV KUMAR KOTHARI Dated: January 15, 2009
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	CBDT says electronically filed return on 30.09.08 but acknowledgement shows date 01.10.08- are to be treated as filed in time. - Suggestion to waive condition of 'filed on 30.09.08' to avoid disputes and controversies. 2 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: January 6, 2009
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	EXPLANATION REGARDING GROSS PROFIT MARGINS
	By: - C.A. DEV KUMAR KOTHARI Dated: December 25, 2008
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	DEPRECIATION ON MEMBERSHIP RIGHTS USED FOR THE PURPOSE OF BUSINESS OR PROFESSION
	By: - C.A. DEV KUMAR KOTHARI Dated: December 21, 2008
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	Board's circular on guidelines on selection of returns for scrutiny are beneficial circulars- should be strictly adhered to scrutiny can be restricted.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 15, 2008
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	Interest on borrowed capital unjust check on liberal deduction vide proviso to section 36(1)(iii).
	By: - C.A. DEV KUMAR KOTHARI Dated: December 9, 2008
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	DEPRECIATION ON ASSETS USED BY SALARY EARNERS 7 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: December 5, 2008
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	No justification for appeal fees payable by taxpayer as appeal is usually to get redressal of wrongs done by revenue officers.
	By: - C.A. DEV KUMAR KOTHARI Dated: December 5, 2008
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	For better tax administration for assessee, auditors and A.O.: TAR -Synchronization of certain due date or last date for better compliance and tax administration.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 21, 2008
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	TAX AUDIT REPORT - LITTLE MORE CARE FOR BETTER AUDIT SERVICE
	By: - C.A. DEV KUMAR KOTHARI Dated: November 19, 2008
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	TAX AUDIT REPORT- LIMIT SHOULD BE RAISED AND MADEFLEXIBLE BY WAY OF RULES. 4 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: November 13, 2008
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	ITAT-PROCEDURE- PRONOUNCEMENT OF ORDER IS REQUIRED AN ORDER YET TO BE PRONOUNCED MAY NOT BE CONSIDRED AN ORDER AT ALL.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2008
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	For better tax administration and tax payer relations:
	By: - C.A. DEV KUMAR KOTHARI Dated: November 9, 2008
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	Capital asset -investment activity is vocation or business being an adventure or concern in nature of commerce. Income/ loss from such activity will fall under different heads of income.
	By: - C.A. DEV KUMAR KOTHARI Dated: November 1, 2008
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	The revenue must respect and regard the taxpayers who comply with voluntarily even if after some delay.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 24, 2008
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	Depreciation: Hotel Building-Liberal Interpretation by Madras High Court (applicable till A.Y. 2002-03). And then uncertainty as to -how to claim depreciation in absence of specific rate of depreciation for hotel building.
	By: - C.A. DEV KUMAR KOTHARI Dated: October 17, 2008
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	LETTER IN RESPONSE TO FORMAL FIRST NOTICE U S 143(2)
	By: - C.A. DEV KUMAR KOTHARI Dated: October 11, 2008
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	Follow up article on TAR - Filing of Tax Audit report- confusions, delay and remedy - Second article for clarification. 6 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: October 10, 2008
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