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Showing 501 to 520 of 1576 Records
 
THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 – AN OVERVIEW
1 Comment
  By: - Mr. M. GOVINDARAJAN        Dated: February 11, 2020
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HOW TO SELECT CASES IN SCRUTINY AND NEED FOR THE SAME
  By: - Pushpkumar Sahu        Dated: February 8, 2020
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TDS from sale and / or services can be applied in case of all type of supply and services instead of so many TDS/TCS provisions at present and proposed. Advance tax, instead of TDS/ TCS is better option in case of organized payees.
  By: - DEV KUMAR KOTHARI        Dated: February 7, 2020
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TDS from sale and / or services can be applied in case of all type of supply and services instead of so many TDS/TCS provisions at present and proposed. Advance tax, instead of TDS/ TCS is better option in case of organized payees.
  By: - DEV KUMAR KOTHARI        Dated: February 5, 2020
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Relaxation from Tax audit in case of business – subject to limit of 5% cash receipts and payments.
  By: - DEV KUMAR KOTHARI        Dated: February 3, 2020
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Filing of statement of donation by donee to cross-check claim of donation by donor
  By: - Sandeep Rawat        Dated: February 1, 2020
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Key highlighted Income Tax –Budget 2020
  By: - Sandeep Rawat        Dated: February 1, 2020
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Relative in context of gifts deemed income under S.56 – unreasonable view taken by AO for essence of ‘blood relative’ and un-necessary litigation by revenue before High Court.
  By: - CA DEV KUMAR KOTHARI        Dated: January 29, 2020
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Limited Scrutiny- scope is to be understood in reasonable manner and not to indulge into roving enquiry leading to litigation.
1 Comment
  By: - CA DEV KUMAR KOTHARI        Dated: January 28, 2020
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Acceptance of payment through prescribed electronic modes section 269SU- Can you accept payment thru account payee cheque
3 Comments
  By: - Sushil Singh        Dated: January 18, 2020
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Before filing appeals and reply to other notices – check validity of document like notices, orders, letter etc. if valid document is not found in search document- can be regarded as non est.
  By: - CA DEV KUMAR KOTHARI        Dated: January 16, 2020
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SCRUTINY AND ROVING ENQUIRY SHOULD BE AVOIDED INSTEAD RECONCILIATION OF FIGURES IN DOCUMENT CAN BE SOUGHT FOR MANY SORT OF DIFFERENCES.
  By: - CA DEV KUMAR KOTHARI        Dated: January 13, 2020
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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.
3 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: January 9, 2020
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CLAIMING THE LOSSES OF THE CURRENT YEAR IN THE REVISED RETURN
  By: - Mr. M. GOVINDARAJAN        Dated: January 9, 2020
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Forms prescribed under main enactment cannot curtail provisions of main enactment
  By: - CA DEV KUMAR KOTHARI        Dated: December 25, 2019
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PAN: case of I-VEN INTERACTIVE LIMITED (SC)- ADDRESS OF ASSESSEE - NOTICE SERVED AT ADDRESS AS PER PAN RECORD HELD VALID BY THE SUPREME COURT- VITAL DIRECTLY RELEVANT PROVISIONS NOT AT ALL REFERRED AND CONSIDERED SO JUDGMENT NEED RECONSIDERATION.
  By: - CA DEV KUMAR KOTHARI        Dated: December 17, 2019
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CONDONATION OF DELAY : Supreme Court condoned delay of 1754 days for reason that appellants took steps to file appeal before High Court, as soon as came to know of order of Tribunal and had no earlier knowledge of order - this fact was not refuted by respondent/ Revenue.
  By: - CA DEV KUMAR KOTHARI        Dated: December 3, 2019
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Scope of appeals under Income-tax Act is wider- Courts need not entertain Writ Petitions when there is effective remedy available by way of appeal and revision.
  By: - CA DEV KUMAR KOTHARI        Dated: November 30, 2019
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Final tax collection should be preferred policy and not first collect then refund or allow credit- for simplicity and also to avoid chances of tax rackets
2 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: November 19, 2019
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Deficiencies in ITR form should not prevent assesse from preferring legal claims.
  By: - CA DEV KUMAR KOTHARI        Dated: November 6, 2019
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