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Income Tax - Articles - Knowledge sharing |
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TDS on Hotels – Activities of Hotels are not Works Contract
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By: - DEVKUMAR KOTHARI
Dated:
June 17, 2009
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BUDGET 2009 - RESULT ORIENTATION OF POLICIES AND PROVISIONS
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By: - DEVKUMAR KOTHARI
Dated:
June 13, 2009
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FBT PAID DEPRECIATION IS NOT ACTUALLY ALLOWED UNDER THE INCOME TAX ACT IT CAN BE ADDED BACK IN WDV a point of view.
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By: - DEVKUMAR KOTHARI
Dated:
June 12, 2009
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TAX AUDIT OF INDIVIDUALS , HUF AND OTHER CLIENTS WHO ARE NOT FULLY ORGANIZED - INFORMATION SHOULD BE IN RESPECT OF ALL UNITS AND PERSONS WHOSE INCOME IS CLUBBED otherwise litigation may take place for penalty.
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By: - DEVKUMAR KOTHARI
Dated:
June 8, 2009
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Estimated liability to discharge obligations under product guarantee or warranty may be allowed as per recent judgment of the Supreme court.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
May 22, 2009
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ACTUAL USE OF MOTOR VEHICLES- fines paid can help assessee to establish actual use.
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By: - DEVKUMAR KOTHARI
Dated:
May 18, 2009
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MAT- BOOK PROFIT - EXPENDITURE MAY NOT BE ALLOWABLE YET DEDUCTIBLE FROM BOOK PROFIT a discussion with help of decision of ITAT.
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By: - DEVKUMAR KOTHARI
Dated:
May 13, 2009
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COMMISSIONER OF INCOME TAX (APPEALS) IS HAVING POWER TO EXAMINE ALL RELEVANT MATTERS EVEN IF FOR THE FIRST TIME
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
May 12, 2009
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INCOME TAX APPELLATE TRIBUNAL IS NOT AN INCOME TAX AUTHORITY
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
May 12, 2009
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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.
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By: - DEVKUMAR KOTHARI
Dated:
May 11, 2009
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BUSINESS DEDUCTIONS - DIVERSION OF PROFIT FOR MAINTAINING AND IMPROVING DIVIDEND,PAT AND GOODWILL - a brainstorming exercise.
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By: - DEVKUMAR KOTHARI
Dated:
May 11, 2009
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CORPORATE MEMBERSHIP FEES OF CLUBS MAY BE ALLOWED AS BUSINESS EXPENDITURE.
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By: - DEVKUMAR KOTHARI
Dated:
May 8, 2009
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 29, 2009
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 25, 2009
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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
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By: - DEVKUMAR KOTHARI
Dated:
April 22, 2009
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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
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By: - DEVKUMAR KOTHARI
Dated:
April 20, 2009
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TAXATION OF CAPITAL GAINS IN HANDS OF RECIPIENT OF ASSETS ON DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
April 15, 2009
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 11, 2009
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APPEAL FEES IN CASE OF LOSS
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
April 10, 2009
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LIABILITY ON UNCLAIMED DEBENTURES WRITTEN BACK- HELD INCOME - the decision of Bombay high Court need reconsideration. BY DEV KUMAR KOTHARI
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 26, 2009
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