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Income Tax - Articles - Knowledge sharing |
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Business loss- Inter-corporate deposits written off is allowable business loss.
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By: - DEVKUMAR KOTHARI
Dated:
November 9, 2011
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DEVKUMAR KOTHARI
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Difference Draft Tax Accounting Standard and AS issued by ICAI.
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By: - Sachin Agarwal
Dated:
November 9, 2011
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Sachin Agarwal
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IGNORANCE OF LAW COULD NOT BE PLEADED AFTER ISSUE OF FIRST NOTICE.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
November 3, 2011
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DR.MARIAPPAN GOVINDARAJAN
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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.
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By: - DEVKUMAR KOTHARI
Dated:
November 1, 2011
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
October 31, 2011
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DEVKUMAR KOTHARI
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Care required while making names of defaulters public and also issues related with recovery of disputed demands:
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By: - DEVKUMAR KOTHARI
Dated:
October 29, 2011
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Slump Sale
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By: - rakesh bordia
Dated:
October 29, 2011
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rakesh bordia
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JURISDICTION OF APPELLATE TRIBUNAL IS CONFINED TO PASSING OF ORDERS ON SUBJECT MATTER OF APPEAL.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 29, 2011
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REMISSION OR CESSATION OF THE TRADING LIABILITY UNDER SECTION 41(1) OF INCOME TAX ACT, 1961.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 27, 2011
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CINE ARTISTS INCURRING EXPENSES FOR RASIGAR MANDRAMS ALLOWABLE DEDUCTION.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 25, 2011
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SECTION 50 OF INCOME TAX ACT, 1961 IS NOT APPLICABLE TO CAPITAL GAINS IN SLUMP SALE.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 19, 2011
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DR.MARIAPPAN GOVINDARAJAN
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ASSESSING OFFICER IS HAVING NO POWER TO CONSIDER A NEW ISSUE IN A CASE REMANDED TO DECIDE SPECIFIC ISSUES.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 13, 2011
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DR.MARIAPPAN GOVINDARAJAN
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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 .
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By: - DEVKUMAR KOTHARI
Dated:
October 7, 2011
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DEVKUMAR KOTHARI
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REASSESSMENT NOTICE AFTER FOUR YEARS TO REDUCE SPECIAL DEDUCTION IS BARRED BY LIMITATION.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 5, 2011
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DR.MARIAPPAN GOVINDARAJAN
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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.
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By: - DEVKUMAR KOTHARI
Dated:
September 28, 2011
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DEVKUMAR KOTHARI
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PROCEEDINGS UNDER SECTION 154 OF THE INCOME ACT, 1961 FOR RECTIFICATION CANNOT BE INITIATED AFTER ISSUANCE OF NOTICE UNDER SECTION 143(2) BY THE ASSESSING OFFICER TO THE ASSESSEE.
1 Comment
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By: - DR.MARIAPPAN GOVINDARAJAN
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.
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By: - DEVKUMAR KOTHARI
Dated:
September 27, 2011
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DEVKUMAR KOTHARI
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INTEREST AWARDED BY HIGH COURT IS NOT LIABLE TO TAX.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
September 27, 2011
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Exemption form capital gains tax: SUCCESSION OF SOLE PROPRIETARY BUSINESS BY COMPANY.
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By: - DEVKUMAR KOTHARI
Dated:
September 22, 2011
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DEVKUMAR KOTHARI
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DEDUCTION UNDER SEC.36 (1) (ii) OF INCOME TAX ACT, 1961.
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
September 2, 2011
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