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Showing 641 to 660 of 1576 Records
 
Addition u/s 68 by alleging LTCG as bogus is not justified, the legal position is well settled, and still tax authorities are making additions
  By: - CA DEV KUMAR KOTHARI        Dated: June 21, 2018
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
EXEMPTION OF SKILL DEVELOPMENT TO COMPANY , SEC 35CCD An Analysis of Rules 6AAH, 6AAF,6AAG
1 Comment
  By: - CFAShobhit SRIVASTAVA        Dated: May 21, 2018
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INTERPRETATION OF THE EXPRESSION ‘ANY OTHER BUSINESS OR COMMERCIAL RIGHTS OF SIMILAR NATURE’ UNDER SECTION 32(1)(ii) OF INCOME TAX ACT, 1961
  By: - Mr. M. GOVINDARAJAN        Dated: May 10, 2018
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
S. 40(a)(ia) - CURATIVE AMENDMENT TO REMOVE UNINTENDED HARDSHIP IS RETROSPECTIVE – THE SUPREMEN COURT RE-AFFIRMS THE RULE.
  By: - CA DEV KUMAR KOTHARI        Dated: May 9, 2018
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Waiver of loan is not taxable u.s. 28 (iv) or S. 41.1 as held by the honourable Supreme Court- an analysis and updates on related issues
2 Comments
  By: - CA DEV KUMAR KOTHARI        Dated: May 8, 2018
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Learning from reported cases: Interest paid to close relatives, though similar to bank loan interest but more than paid to third parties- excess disallowed. – Lacking in preparation and presentation of the case.
  By: - DEV KUMAR KOTHARI        Dated: May 2, 2018
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Reassessment – facts duly considered, no change in facts, not valid on mere change of opinion- Supreme Court re-affirms settled legal position. Some suggestions about re-assessment to avoid un-desirable litigation by revenue.
  By: - DEV KUMAR KOTHARI        Dated: May 1, 2018
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Capital Receipt: earnings relating to creation or expansion of capital structure, may not be income but capital receipt deductible from capital costs- Honourable Supreme Court re-affirm principal in one more context.
  By: - DEV KUMAR KOTHARI        Dated: April 30, 2018
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
On income in India there cannot be imposition of tax twice on the same income, unless law specifically so provide- tax paid under Sikkim Income tax Manual so not taxable Under I.T.Act.
  By: - CA DEV KUMAR KOTHARI        Dated: April 24, 2018
  All Articles by: CA DEV KUMAR KOTHARI       View Profile
 
Un-necessary litigation and argument to distinguish settled matter is wrong. Advocates, as responsible officers of Court must desist from such practices
  By: - CA DEV KUMAR KOTHARI        Dated: April 18, 2018
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POST OFFICE (MONTHLY INCOME ACCOUNTS) RULES, 1987
  By: - Mr. M. GOVINDARAJAN        Dated: April 14, 2018
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Benami Transactions: Tracing the evolution of Benami law in India
  By: - Mr. Puneet Agrawal        Dated: April 13, 2018
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E-ITR FORMS NOT AVAILABLE ON e-filing portal on 07.04.18 at 17:36 hours.
2 Comments
  By: - DEV KUMAR KOTHARI        Dated: April 9, 2018
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ACQUISITION OF ASSET WITH ENDURING BENEFIT – CAPITAL EXPENDITURE
  By: - Mr. M. GOVINDARAJAN        Dated: March 28, 2018
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Time to re-think in changed times: Business head for activity of letting out properties to tax real income is most appropriate.
  By: - CA DEV KUMAR KOTHARI        Dated: March 20, 2018
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E-ITR FORM MUST HAVE OPTIONAL SHEETS FOR EXPLANATIONS AND FURTHER CLAIMS FOR CONSIDERATION BY AO
  By: - DEV KUMAR KOTHARI        Dated: March 19, 2018
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E-hearing must be in true sense and complete manner by tax authorities
  By: - CA DEV KUMAR KOTHARI        Dated: March 14, 2018
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SUGGESTION FOR OPTION TO ASSESSEE FOR HIGHER AND LOWER TDS/TCS for optimization of tax collection and refunds
  By: - CA DEV KUMAR KOTHARI        Dated: March 13, 2018
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“The cost of acquisition” is a definite sum incurred to acquire capital asset- the judgment of Punjab and Hariyana High Court (FB)** appears to be contrary to law ans settled legal position - deserve to be reviewed.
  By: - DEV KUMAR KOTHARI        Dated: March 7, 2018
  All Articles by: DEV KUMAR KOTHARI       View Profile
 
Tax department must have respect of taxpayers -estimated disallowance of expenses in case of professionally managed companies- a serious issue.
  By: - DEV KUMAR KOTHARI        Dated: March 6, 2018
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