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Un-necessary litigation causing brain drain and loss of human resources and public money – some cases in course of e-proceedings order passed before time fixed for compliance failure of system and officer both.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
May 17, 2021
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DEVKUMAR KOTHARI
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TAX ON BOOK PROFITS- PROVISIONS ARE INTEGRAL, CHARGING AND COMPUTAION PROVISIONS - SELF CONTAINED CODE. CANNOT BE APPLIED IF COMPUTATIONS CANNOT BE MADE AND PRE- CONDITIONS FAILS.
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By: - DEVKUMAR KOTHARI
Dated:
May 14, 2021
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TONNAGE SCHEME FOR SHIPPING COMPANIES
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
May 12, 2021
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DR.MARIAPPAN GOVINDARAJAN
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Appeal time- authenticate notices and order with PAN, AY, Date, and Type of document. In case of no document found (say authentication failure) suitable ground of appeal can be preferred.
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By: - DEVKUMAR KOTHARI
Dated:
April 30, 2021
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DEVKUMAR KOTHARI
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Face Less Assessments: Whether Regional E-Assessment Unit (ReAC Unit) is not properly equipped with access to information and documents through e-tools to access information on websites of IT department. For ease of doing assessment and disposal of appeals authorities must have access online of all related documents available for assessee and others having dealing with assessee.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
April 19, 2021
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S.68- not applicable in case of banking transactions done digitally with names appearing in bank statement – illustrative submission before the AO.
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By: - DEVKUMAR KOTHARI
Dated:
April 17, 2021
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Penalty and immunity from penalty under new provisions – penalty will not apply when tax and interest is not payable as per assessment order – a study and point of view for brain storming.
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By: - DEVKUMAR KOTHARI
Dated:
April 12, 2021
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CLAIM OF DEPRECIATION ON GOODWILL
2 Comments
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
April 9, 2021
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TAX AUDIT REPORT- CLAUSE 44 ABOUT EXPENDITURES UNDER VARIOUS CATAGORIES OF SUPPLIERS UNDER GST – seems un necessary report – this clause can be omitted to avoid u-necessary reporting which may lead to undesired results.
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By: - DEVKUMAR KOTHARI
Dated:
April 5, 2021
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WHEHTER THE LIQUIDATOR IS REQUIRED TO FILE INCOME TAX RETURN?
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
April 3, 2021
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ULIP – CAPITAL RECEIPT OR CAPITAL GAIN- EXEMPTION SEEMS SUPERFECIAL, IF RECEIPT IS CAPITAL RECEIPT.
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By: - DEVKUMAR KOTHARI
Dated:
April 2, 2021
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INTEREST RECEIVED FROM BANK DEPOSIT BY A TRUST – BUSINESS INCOME?
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
March 25, 2021
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Additional and new employmen: Incentive deduction u.s. 80JJAA- liberal and practical approach is required to achieve purpose - should be allowed to professionals in practice as they enter into adventure in nature of commerce by taking risks and also to small businesses and professionals having low turnover and no TAR requirement.
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By: - DEVKUMAR KOTHARI
Dated:
March 15, 2021
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ADDITIONS UNDER SECTION 68 OF INCOME TAX ACT, 1961
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
March 6, 2021
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Supreme Court ruling backs taxpayers in software royalty case
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By: - Navjot Singh
Dated:
March 4, 2021
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Income Tax Search and Seizure: Understanding the gamut of Dumb Documents unearthed in an Income Tax Search and Seizure action
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By: - MOHIT GUPTA
Dated:
February 27, 2021
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INTERIM BOARD FOR SETTLEMENT UNDER INCOME TAX ACT, 1961
1 Comment
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 16, 2021
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Budget 2021 Employee’s welfare funds- S.36.1.va – drafting of proposed amendment need to be modified.
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By: - DEVKUMAR KOTHARI
Dated:
February 15, 2021
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Employee’s welfare funds- S.43B not to apply to employees contributions- drafting of proposed amendment need to be modified.
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By: - DEVKUMAR KOTHARI
Dated:
February 13, 2021
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AMENDMENT TO THE PROVISIONS OF ‘TDS’ AND ‘TCS’ BY FINANCE BILL, 2021
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 12, 2021
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