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Income Tax - Articles - Knowledge sharing |
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POLICY MODIFICATIONS FOR MAXIMIZATION OF PROFIT AFTER TAX (PAT) ON CHANGES IN FISCAL POLICIES OF GOVERNMENT SHOULD NOT BE DOUBTED AS COLORABLE DEVICE TO AVOID TAX. – a study in context of capital gain or business income when security transaction tax is paid.
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By: - DEVKUMAR KOTHARI
Dated:
January 25, 2009
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FBT- PREPAID ELECTRONIC MEAL CARDS- a burdensome exemption- can't we think of simple exemptions involving petty payments?
2 Comments
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By: - CA UMA KOTHARI
Dated:
January 21, 2009
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RESTRICTED SCOPE OF SCRUTINY IN CASES SELECTED FOR SCRUTINY THROUGH "CASS" IN THE "AST" MODULE!
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 15, 2009
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DEPRECIATION - AVOID LAST MOMENT PURCHASE OF NEW ASSETS to avoid doubts, disallowance, penalty and litigation a lesson from recent judgment on penalty.
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By: - DEVKUMAR KOTHARI
Dated:
January 15, 2009
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CBDT says electronically filed return on 30.09.08 but acknowledgement shows date 01.10.08- are to be treated as filed in time. - Suggestion to waive condition of 'filed on 30.09.08' to avoid disputes and controversies.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
January 6, 2009
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EXPLANATION REGARDING GROSS PROFIT MARGINS
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By: - DEVKUMAR KOTHARI
Dated:
December 25, 2008
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DEPRECIATION ON MEMBERSHIP RIGHTS USED FOR THE PURPOSE OF BUSINESS OR PROFESSION
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By: - DEVKUMAR KOTHARI
Dated:
December 21, 2008
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Board's circular on guidelines on selection of returns for scrutiny are beneficial circulars- should be strictly adhered to scrutiny can be restricted.
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By: - DEVKUMAR KOTHARI
Dated:
December 15, 2008
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Interest on borrowed capital unjust check on liberal deduction vide proviso to section 36(1)(iii).
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By: - DEVKUMAR KOTHARI
Dated:
December 9, 2008
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DEPRECIATION ON ASSETS USED BY SALARY EARNERS
7 Comments
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By: - DEVKUMAR KOTHARI
Dated:
December 5, 2008
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No justification for appeal fees payable by taxpayer as appeal is usually to get redressal of wrongs done by revenue officers.
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By: - DEVKUMAR KOTHARI
Dated:
December 5, 2008
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For better tax administration for assessee, auditors and A.O.: TAR -Synchronization of certain due date or last date for better compliance and tax administration.
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By: - DEVKUMAR KOTHARI
Dated:
November 21, 2008
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DEEMED SPECULATION BUSINESS IN SHARES OF OTHER COMPANIES- some finer issues.
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By: - CA UMA KOTHARI
Dated:
November 19, 2008
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TAX AUDIT REPORT - LITTLE MORE CARE FOR BETTER AUDIT SERVICE
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By: - DEVKUMAR KOTHARI
Dated:
November 19, 2008
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TAX AUDIT REPORT- LIMIT SHOULD BE RAISED AND MADEFLEXIBLE BY WAY OF RULES.
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
November 13, 2008
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SECTION 40A(2) AND TAXAUDIT REPORT 'payment' to related persons only are required to be reported.
1 Comment
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By: - CA UMA KOTHARI
Dated:
November 13, 2008
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ITAT-PROCEDURE- PRONOUNCEMENT OF ORDER IS REQUIRED AN ORDER YET TO BE PRONOUNCED MAY NOT BE CONSIDRED AN ORDER AT ALL.
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By: - DEVKUMAR KOTHARI
Dated:
November 9, 2008
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For better tax administration and tax payer relations:
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By: - DEVKUMAR KOTHARI
Dated:
November 9, 2008
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Capital asset -investment activity is vocation or business being an adventure or concern in nature of commerce. Income/ loss from such activity will fall under different heads of income.
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By: - DEVKUMAR KOTHARI
Dated:
November 1, 2008
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The revenue must respect and regard the taxpayers who comply with voluntarily even if after some delay.
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By: - DEVKUMAR KOTHARI
Dated:
October 24, 2008
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