Income Tax - Articles - Knowledge sharing

1 ....71 72 73 747576 77 78 79........ 80
Article Section

Home Articles Income Tax Experts This
Submit New Article
Select Category

Income Tax - Articles - Knowledge sharing
Showing 1481 to 1500 of 1593 Records

	Estimated liability to discharge obligations under product guarantee or warranty may be allowed as per recent judgment of the Supreme court. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: May 22, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	ACTUAL USE OF MOTOR VEHICLES- fines paid can help assessee to establish actual use.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 18, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	MAT- BOOK PROFIT - EXPENDITURE MAY NOT BE ALLOWABLE YET DEDUCTIBLE FROM BOOK PROFIT a discussion with help of decision of ITAT.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 13, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	COMMISSIONER OF INCOME TAX (APPEALS) IS HAVING POWER TO EXAMINE ALL RELEVANT MATTERS EVEN IF FOR THE FIRST TIME
	By: - Mr. M. GOVINDARAJAN Dated: May 12, 2009
	All Articles by: Mr. M. GOVINDARAJAN View Profile

	INCOME TAX APPELLATE TRIBUNAL IS NOT AN INCOME TAX AUTHORITY
	By: - Mr. M. GOVINDARAJAN Dated: May 12, 2009
	All Articles by: Mr. M. GOVINDARAJAN View Profile

	SEPARATE PROFIT AND LOSS ACCOUNT FOR THE PURPOSE OF MAT ARE REQUIRED. HOWEVER, THERE ARE VITAL DIFFERENCES IN THIS REGARD IN THREE SECTIONS. Therefore, recent judgment of Gujarat high Court on S. 115J are partly helpful for recent years.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 11, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	BUSINESS DEDUCTIONS - DIVERSION OF PROFIT FOR MAINTAINING AND IMPROVING DIVIDEND,PAT AND GOODWILL - a brainstorming exercise.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 11, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	CORPORATE MEMBERSHIP FEES OF CLUBS MAY BE ALLOWED AS BUSINESS EXPENDITURE.
	By: - C.A. DEV KUMAR KOTHARI Dated: May 8, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Accounting and income-tax practice - OWNERSHIP APARTMENTS- DEPRECIATION- segregate cost of share in land and common facilities a general discussion with a decision of ITAT.
	By: - C.A. DEV KUMAR KOTHARI Dated: April 29, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Avoid frequent amendments in I.T.Rules by applying foresight: Higher Deprecation on commercial vehicles- eligible period for acquisition has been extended up to 30th September 2009 vide notification dated 21st April, 2009 as against up to 31st march 2009 fixed by earlier notification dated 19.01.2009 issued by CBDT.
	By: - C.A. DEV KUMAR KOTHARI Dated: April 25, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Tax audit report- latest amendment to form 3CD and some issues relating to micro, small and medium enterprises and suggestion to apply Section 43B to all sums payable to such suppliers instead of disallowing interest payable or paid to such parties. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: April 22, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	Budget 2009 - DEPRECIATION - Suggestions: Accelerated depreciation with few type of assets can be introduced with option to claim depreciation at any time - Books should include e-books. 2 Comments
	By: - C.A. DEV KUMAR KOTHARI Dated: April 20, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	TAXATION OF CAPITAL GAINS IN HANDS OF RECIPIENT OF ASSETS ON DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: April 15, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	DEEMED SPECULATION BUSINESS IN PURCHASE AND SALE OF SHARES- fall in stock valuations shall also be deemed speculative loss- so held by Bombay High Court- the decision needs a review and appeal before the Supreme Court because artificial meaning must be interpreted in a purpose seeking manner and not as per plain language.
	By: - C.A. DEV KUMAR KOTHARI Dated: April 11, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	APPEAL FEES IN CASE OF LOSS 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: April 10, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	LIABILITY ON UNCLAIMED DEBENTURES WRITTEN BACK- HELD INCOME - the decision of Bombay high Court need reconsideration. BY DEV KUMAR KOTHARI 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: March 26, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	SECURED LOAN BY WAY OF REVERSE MORTGAGE an analysis and some suggestions. 1 Comment
	By: - C.A. DEV KUMAR KOTHARI Dated: March 24, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	RATE OF DEPRECIAITON -THE WHOLESOME APPROACH IS REQUIRED
	By: - C.A. DEV KUMAR KOTHARI Dated: March 20, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile

	DEFECTS OF SUBSTANTIVE NATURE IN INCOME TAX RETURN CANNOT BE CURED
	By: - Mr. M. GOVINDARAJAN Dated: March 20, 2009
	All Articles by: Mr. M. GOVINDARAJAN View Profile

	APPEAL AGAINST DEAD PERSON IS VOID AND NOT MAINTAINABLE - Care required by revenue:.
	By: - C.A. DEV KUMAR KOTHARI Dated: March 17, 2009
	All Articles by: C.A. DEV KUMAR KOTHARI View Profile