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Income Tax - Articles - Knowledge sharing |
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SECURED LOAN BY WAY OF REVERSE MORTGAGE an analysis and some suggestions.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 24, 2009
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RATE OF DEPRECIAITON -THE WHOLESOME APPROACH IS REQUIRED
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By: - DEVKUMAR KOTHARI
Dated:
March 20, 2009
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DEFECTS OF SUBSTANTIVE NATURE IN INCOME TAX RETURN CANNOT BE CURED
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
March 20, 2009
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APPEAL AGAINST DEAD PERSON IS VOID AND NOT MAINTAINABLE - Care required by revenue:.
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By: - DEVKUMAR KOTHARI
Dated:
March 17, 2009
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PROPER JURISDICTION IS ESSENTIAL TO ENSURE MAINTAINABILITY OF ANY PROCEEINGS INCLUDING APPEALS OF REVENUE.
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By: - DEVKUMAR KOTHARI
Dated:
March 17, 2009
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CAPITAL GAINS ACCOUNTS SCHEME, 1988 - AN OVERVIEW
1 Comment
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
March 12, 2009
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SECTION 54 and 54F - SALE PROCEEDS VS INVESTMENT IN RESIDENTIAL HOUSE - liberal approach to achieve purpose of investment in residential houses is required.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 3, 2009
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Tribunal must decide the appeal on merit if adjournment is not allowed as requested by both parties before it- practice of multiplying cases by dismissal of appeals is not proper.
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By: - DEVKUMAR KOTHARI
Dated:
March 3, 2009
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UN-NECESSARY APPEALS BY REVENUE MUST BE AVOIDED- A RECENT CASE BEFORE SUPREME COURT in case of CIT, Dibrugarh versus Doom Dooma India Ltd. 2009 -TMI - 32437 shows un-necessary litigation by revenue on issues which were settled long ago.
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By: - DEVKUMAR KOTHARI
Dated:
February 25, 2009
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Regarding WDV in case of computation of income under Rules 7A, 7B and 8 of the income Tax Rules- recent judgment of Kerala HC- a critique
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By: - DEVKUMAR KOTHARI
Dated:
February 25, 2009
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'Business Profit' includes depreciation written back in context of section 32AB. However, the question of law left open by the Supreme Court - also some relevant discussion on binding nature of judgments or persuasive value.
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By: - DEVKUMAR KOTHARI
Dated:
February 24, 2009
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DETERMINATION OF BUSINESS PROFIT IN PROPERTY BUSINESS - Sold parts attract taxable income even if entire project is not yet complete , cost or market value whichever is less should be adopted for stock-in-trade at year end.
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By: - DEVKUMAR KOTHARI
Dated:
February 16, 2009
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'MAT' AND NECESSARY ADJUSTMENT IN BOOK PROFIT IN VIEW OF NOTES, OBSERVATION, DISCLOSURES OR QUALIFICATION ON ACCOUNTS SECOND ARTICLE IN VIEW OF RECENT JUDGMENT OF DELHI HIGH COUTRT
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By: - DEVKUMAR KOTHARI
Dated:
February 10, 2009
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INCOME BY ILLEGAL MEANS LIKE FABRICATION OF TDS CERTIFICATES IS TAXABLE INCOME.
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By: - DEVKUMAR KOTHARI
Dated:
February 10, 2009
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INTEREST ON FDR OUT OF TEMPORARY SURPLUS BUSINESS FUNDS IS BUSINESS INCOME- Bombay High Court.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
February 8, 2009
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DONATION MADE TO COURT LIBRARY BUILDING BY AN ADVOCATE IS NOT BUSINESS EXPENDITURE
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 7, 2009
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RECOVERY OF INCOME TAX DUE BY COMPANY FROM DIRECTOR
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 5, 2009
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Depreciation avoid last moment rush- part III: DELAYED ANNOUNCEMENT OF INCENTIVE TO COMMERCIAL VEHICLE MANUFACTURERS AND /OR OPERATORS by way of higher rate of depreciation.
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By: - DEVKUMAR KOTHARI
Dated:
January 29, 2009
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Amendment of Rule 37A- an analysis and suggestions to avoid frequent amendments.
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By: - DEVKUMAR KOTHARI
Dated:
January 29, 2009
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CARRYFORWARD OF LOSS VIS A VIS OTHER DEDUCTIONS- relevant provisions are to be applied and not general Rules of filing of return of loss. An analysis in view of SC Ruling.
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By: - DEVKUMAR KOTHARI
Dated:
January 25, 2009
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