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PROPOSED S.80M - FOR KIND ATTENTION OF HONORABLE FM - there seems some drafting mistake
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By: - DEVKUMAR KOTHARI
Dated:
February 13, 2020
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DEVKUMAR KOTHARI
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THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 – AN OVERVIEW
1 Comment
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 11, 2020
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DR.MARIAPPAN GOVINDARAJAN
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HOW TO SELECT CASES IN SCRUTINY AND NEED FOR THE SAME
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By: - CAPushpkumar Sahu
Dated:
February 8, 2020
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CAPushpkumar Sahu
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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.
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By: - DEVKUMAR KOTHARI
Dated:
February 7, 2020
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
February 5, 2020
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DEVKUMAR KOTHARI
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Relaxation from Tax audit in case of business – subject to limit of 5% cash receipts and payments.
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By: - DEVKUMAR KOTHARI
Dated:
February 3, 2020
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DEVKUMAR KOTHARI
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Filing of statement of donation by donee to cross-check claim of donation by donor
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By: - Sandeep Rawat
Dated:
February 1, 2020
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Sandeep Rawat
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Key highlighted Income Tax –Budget 2020
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By: - Sandeep Rawat
Dated:
February 1, 2020
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Sandeep Rawat
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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.
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By: - DEVKUMAR KOTHARI
Dated:
January 29, 2020
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DEVKUMAR KOTHARI
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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
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By: - DEVKUMAR 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
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By: - Sushil Singh
Dated:
January 18, 2020
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Sushil Singh
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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.
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By: - DEVKUMAR KOTHARI
Dated:
January 16, 2020
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
January 13, 2020
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DEVKUMAR KOTHARI
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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
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By: - DEVKUMAR KOTHARI
Dated:
January 9, 2020
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DEVKUMAR KOTHARI
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CLAIMING THE LOSSES OF THE CURRENT YEAR IN THE REVISED RETURN
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
January 9, 2020
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Forms prescribed under main enactment cannot curtail provisions of main enactment
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By: - DEVKUMAR KOTHARI
Dated:
December 25, 2019
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
December 17, 2019
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
December 3, 2019
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
November 30, 2019
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DEVKUMAR KOTHARI
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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
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By: - DEVKUMAR KOTHARI
Dated:
November 19, 2019
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DEVKUMAR KOTHARI
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