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Income Tax - Articles - Knowledge sharing |
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Enclosed withering trough to wither tea leaves is energy saving and pollution reduction
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By: - CA DEV KUMAR KOTHARI
Dated:
July 12, 2017
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CA DEV KUMAR KOTHARI
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Harassment and forcing taxpayers- even for copy of order sheets taxpayer has to approach High Court
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By: - CA DEV KUMAR KOTHARI
Dated:
July 3, 2017
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CA DEV KUMAR KOTHARI
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Linking of PAN card with AADHAR CARD – why litigation -unnecessary dispute must be avoided – in fact PAN of non-individual assessee should be linked with AADHAR of specified or designated persons of other non-individual assessee
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By: - CA DEV KUMAR KOTHARI
Dated:
June 29, 2017
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CA DEV KUMAR KOTHARI
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Circular of CBDT on trade advances not to be deemed dividend under s. 2.22.e. Clear and mandatory instructions to withdraw appeals, not to file appeals, not to make addition, and to rectify orders in accordance with accepted legal position will go a long way in reducing litigation
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By: - CA DEV KUMAR KOTHARI
Dated:
June 19, 2017
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CA DEV KUMAR KOTHARI
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TAKE CARE OF YOUR TRANSACTIONS WHICH ARE TO BE REPORTED BY OTHERS IN ANNUAL INFORMATION AND REPORTABLE TRANSACTIONS REPORT UNDER S.285BA OF INCOME TAX ACT
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By: - CA DEV KUMAR KOTHARI
Dated:
May 23, 2017
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CA DEV KUMAR KOTHARI
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Report by assessee (general companies and tax audit parties) for FY 2016-17 to be furnished by 31st May 2017 – presented in relevant and simplified manner
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By: - CA DEV KUMAR KOTHARI
Dated:
May 22, 2017
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CA DEV KUMAR KOTHARI
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Some vital aspects not contended at all or not emphasized on behalf of Godrej Boyce Mfg. Co. Ltd resulting into ruling that section 14A applies to exempted dividend though taxed u/s 115O. A fit case for review and reconsideration
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By: - CA DEV KUMAR KOTHARI
Dated:
May 11, 2017
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CA DEV KUMAR KOTHARI
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Section 40(a) view of author find approval in recent judgment of the Supreme Court in case of Palam Gas Service Vs. CIT
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By: - CA DEV KUMAR KOTHARI
Dated:
May 9, 2017
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CA DEV KUMAR KOTHARI
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Attitude ‘who cares for instructions or advice of the highest authority’ is very common when it comes about relief to be allowed to taxpayer. A discussion with reference to related issues and some judgments
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By: - CA DEV KUMAR KOTHARI
Dated:
May 1, 2017
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CA DEV KUMAR KOTHARI
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The law laid down by jurisdictional High Court being binding, prima facie adjustments can be made in order u/s 143(1) even if issue is debatable – so held by the Supreme Court also a case showing double standard followed by tax authorities increasing litigation.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 25, 2017
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CA DEV KUMAR KOTHARI
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Restrictions on cash receipt -New section 269ST of Income-tax Act, 1961 and some issues
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By: - CA DEV KUMAR KOTHARI
Dated:
April 24, 2017
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CA DEV KUMAR KOTHARI
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Section 5.2.(a) -second article in view of Circular dated 11.04.2017 – the scope of Circular must be wider to avoid litigation in other cases.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 13, 2017
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CA DEV KUMAR KOTHARI
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Issue of share capital at premium – recent judgment of Bombay High Court- pre amendment S.68
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2017
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CA DEV KUMAR KOTHARI
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LOCAL PUBLIC WORKS DEPARTMENT (LPWD) RATES FOR ESTIMATION OF CONSTRUCTION COST IS SETTLED POSITION
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2017
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CA DEV KUMAR KOTHARI
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Un-necessary litigation by taxpayer is also not desirable –awarding costs can discourage litigation
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By: - CA DEV KUMAR KOTHARI
Dated:
April 10, 2017
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CA DEV KUMAR KOTHARI
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LARGE TAX PAYER UNIT
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By: - Mr. M. GOVINDARAJAN
Dated:
April 10, 2017
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Mr. M. GOVINDARAJAN
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DEDUCTIONS - ENTREPRENEURS SHOULD TAKE ADVANTAGE OF THIS TAX SEASON
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By: - Pulkit Jain
Dated:
April 7, 2017
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Pulkit Jain
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LEARNING FROM CASE OF BERGER PAINTS: ALL POSSIBLE CONTENTIONS MUST BE RAISED
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By: - CA DEV KUMAR KOTHARI
Dated:
April 4, 2017
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CA DEV KUMAR KOTHARI
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Section 5(2)(a) - receipt of income is at place where services are rendered. In case of payment by cheque, DD,TT etc. receipt of income is at place where cheque is given or posted or dispatched to payee - and not where cheque is realized and bank account of payee is credited
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By: - CA DEV KUMAR KOTHARI
Dated:
March 21, 2017
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CA DEV KUMAR KOTHARI
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Presumptive Income Computation System for Professionals (Analysis of Section 44ADA of The Income Tax Act, 1961)
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By: - ANIL ANIKHINDI
Dated:
March 20, 2017
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ANIL ANIKHINDI
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