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Income Tax - Articles - Knowledge sharing |
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Is buying a car with cash invite Income Tax department?
2 Comments
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By: - Amit Bansal
Dated:
July 2, 2018
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Amit Bansal
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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
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By: - DEVKUMAR KOTHARI
Dated:
June 21, 2018
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DEVKUMAR KOTHARI
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EXEMPTION OF SKILL DEVELOPMENT TO COMPANY , SEC 35CCD An Analysis of Rules 6AAH, 6AAF,6AAG
1 Comment
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By: - CFAShobhit SRIVASTAVA
Dated:
May 21, 2018
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CFAShobhit SRIVASTAVA
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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
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
May 10, 2018
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DR.MARIAPPAN GOVINDARAJAN
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S. 40(a)(ia) - CURATIVE AMENDMENT TO REMOVE UNINTENDED HARDSHIP IS RETROSPECTIVE – THE SUPREMEN COURT RE-AFFIRMS THE RULE.
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By: - DEVKUMAR KOTHARI
Dated:
May 9, 2018
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DEVKUMAR KOTHARI
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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
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By: - DEVKUMAR KOTHARI
Dated:
May 8, 2018
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
May 2, 2018
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
May 1, 2018
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 30, 2018
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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.
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By: - DEVKUMAR KOTHARI
Dated:
April 24, 2018
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DEVKUMAR KOTHARI
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Un-necessary litigation and argument to distinguish settled matter is wrong. Advocates, as responsible officers of Court must desist from such practices
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By: - DEVKUMAR KOTHARI
Dated:
April 18, 2018
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DEVKUMAR KOTHARI
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POST OFFICE (MONTHLY INCOME ACCOUNTS) RULES, 1987
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
April 14, 2018
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DR.MARIAPPAN GOVINDARAJAN
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Benami Transactions: Tracing the evolution of Benami law in India
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By: - Puneet Agrawal
Dated:
April 13, 2018
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Puneet Agrawal
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E-ITR FORMS NOT AVAILABLE ON e-filing portal on 07.04.18 at 17:36 hours.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
April 9, 2018
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DEVKUMAR KOTHARI
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ACQUISITION OF ASSET WITH ENDURING BENEFIT – CAPITAL EXPENDITURE
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
March 28, 2018
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DR.MARIAPPAN GOVINDARAJAN
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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.
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By: - DEVKUMAR KOTHARI
Dated:
March 20, 2018
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DEVKUMAR KOTHARI
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E-ITR FORM MUST HAVE OPTIONAL SHEETS FOR EXPLANATIONS AND FURTHER CLAIMS FOR CONSIDERATION BY AO
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By: - DEVKUMAR KOTHARI
Dated:
March 19, 2018
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DEVKUMAR KOTHARI
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E-hearing must be in true sense and complete manner by tax authorities
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By: - DEVKUMAR KOTHARI
Dated:
March 14, 2018
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DEVKUMAR KOTHARI
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SUGGESTION FOR OPTION TO ASSESSEE FOR HIGHER AND LOWER TDS/TCS for optimization of tax collection and refunds
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By: - DEVKUMAR KOTHARI
Dated:
March 13, 2018
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DEVKUMAR KOTHARI
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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.
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By: - DEVKUMAR KOTHARI
Dated:
March 7, 2018
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DEVKUMAR KOTHARI
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