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Income Tax - Articles By: DEV KUMAR KOTHARI |
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Request to honourable FM: EXTEND LAST DATE FOR FILING OF TAR and ITR BY SMALL AND MEDIUM ASSESSEES- say other than listed companies.
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By: - DEV KUMAR KOTHARI
Dated:
December 29, 2020
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Meaning of ‘domestic company’ and ‘prescribed arrangements for declaration and payment of dividend’–an important write up for brain storming and a rethink by honorable FM and her team during Budget 2021 exercise.
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By: - DEV KUMAR KOTHARI
Dated:
December 28, 2020
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Analysis of S.115BAB- tax @ 15% optional for companies- lot of care and considerations are required.
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By: - DEV KUMAR KOTHARI
Dated:
December 26, 2020
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DIRECT TAX VIVAD SE VISWAS (VSV) - NEED TO (a)_EXTEND LAST DATE TO FILE DECLARATION ( b) ALLOW IN ALL CASES ON ISSUES LOST BY DEPARTMENT IRRESPECTIVE OF APPEAL OR NOT BY DEPARTMETN (C) MADE EASY DOCUMENTATION (D) CONCESSION FOR EARLY PAYMENT
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
December 15, 2020
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Analysis of S.115BA- tax @ 25% optional for new companies set up or registered on or after 1st April,2016.
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By: - DEV KUMAR KOTHARI
Dated:
December 14, 2020
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Analysis of S.115BAA- tax @ 22% optional for companies OPTION IS SUBJECT TO SO MANY CONDITIONS AND CONTIGENCIES lot of care and considerations are required.
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By: - DEV KUMAR KOTHARI
Dated:
December 12, 2020
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OPTIONAL RELIEF AS PER PROVISO TO S.43B PROBLEMS DUE TO GAP OF ONE MONTH IN DUE DATES FOR TAR AND ITR
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By: - DEV KUMAR KOTHARI
Dated:
December 3, 2020
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Security Transaction tax should be treated like TDS and TCS and credit should be allowed accordingly- a point of view and suggestion for next budget.
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By: - DEV KUMAR KOTHARI
Dated:
November 30, 2020
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Un-necessary litigation initiated by the revenue forcing assessee to protest and contest and delayed justice in the case of NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION {NCDC}.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
November 11, 2020
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E-proceedings and face less assessment and appeals- officers need to be more attentive, responsible and answerable.
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By: - DEV KUMAR KOTHARI
Dated:
October 23, 2020
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HAPHAZARD NOTICE BOARD DIFFICULT TO FIND DATES OF HEARING- need lot of improvement. Some suggestions.
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By: - CA DEV KUMAR KOTHARI
Dated:
October 21, 2020
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Provisions like those of sections 43CA, 50C, .50CA,S.56 S.68 etc. - ADDITION SHOULD NOT BE MADE WITHOUT EVIDENCE OF UNDISCLOSED OR EXTRA CONSIDERATION - a point of view.
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By: - DEV KUMAR KOTHARI
Dated:
October 15, 2020
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AMENDMENT of S. 50C ALLOWING RELIEF IS CURATIVE AND RETROSPECTIVE MADRAS HC – also speedy justice by Tribunal and High Court.
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By: - DEV KUMAR KOTHARI
Dated:
October 14, 2020
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NEW TCS FROM BUYERS OF GOODS W.E.F. 01102020 – request to honourable PM and FM to defer new TCS provisions.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
September 22, 2020
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Rate of depreciation – litigation by revenue is not desirable.
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By: - DEV KUMAR KOTHARI
Dated:
August 25, 2020
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S.40 (a) (ia) r.w.s 194C - SHREE CHOUDHARY TRANSPORT COMPANY (SC) – COUNSELS MISSED TO POINT OUT THAT NO SUBSTANTIAL QUESTIONS OF LAW WERE FRAMED BY HIGH COURT and did not request for restoration of appeal to High Court- a fit case for review.
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By: - DEV KUMAR KOTHARI
Dated:
August 5, 2020
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Section 40(a)(ia) applies to all sums ( paid or payable) which are subject to TDS. – views of author find approval in recent ruling of the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
August 4, 2020
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IN CASE OF ARMS LENGTH TRANSACTIONS -COMMERCIAL EXPEDIENCY AND DECISION OF BUSINESSMAN / ASSESSEE WILL PREVAIL- REVENUE HAS NO BUSINESS TO SECOND GUESS
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By: - DEV KUMAR KOTHARI
Dated:
July 29, 2020
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S.260A – ‘substantial question of law’, framed by High Court is essential, otherwise order or judgment is liable to be set aside rules the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
July 28, 2020
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SLP DISMISSAL IN CASE OF SUMAN PODDAR , AND HIGH COURTS DISMISSING APPEAL WITHOUT FRAMING AND ANSWERING SUBSTANTIAL QUESTION OF LAW NEED RECONSIDERATION
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By: - DEV KUMAR KOTHARI
Dated:
July 15, 2020
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