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Income Tax - Articles - Knowledge sharing |
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MAT . S. 115JA and 115JB – full Deferred Revenue Expenditure (DRE) is to be debited claimed in profit and loss account to be prepared even if in P & L account for shareholders a part is debited – window dressing to be eliminated for MAT
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By: - CA DEV KUMAR KOTHARI
Dated:
February 17, 2016
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CA DEV KUMAR KOTHARI
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Low tax effect- appeal dismissed by honourable Supreme Court – however, casual attitude of even senior officers and senior counsels is apparent- such approach is a cause of un-necessary litigation, wasteful expenditure and brain drain- it must be stopped
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By: - CA DEV KUMAR KOTHARI
Dated:
February 16, 2016
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CA DEV KUMAR KOTHARI
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Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
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By: - CA DEV KUMAR KOTHARI
Dated:
February 15, 2016
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CA DEV KUMAR KOTHARI
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SETTLEMENT COMMISSION UNDER INCOME TAX ACT, 1961 –PROCEDURE
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By: - Mr. M. GOVINDARAJAN
Dated:
February 9, 2016
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Mr. M. GOVINDARAJAN
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Budget 2016 – suggestion about trading profit or short term capital gains.
-a minimum holding period to treat any assets as a ‘short-term capital asset’, if held for shorter duration- income should be treated as income from business income or income from other sources depending on nature of activities of assessee
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By: - CA DEV KUMAR KOTHARI
Dated:
January 30, 2016
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Scrutiny assessment ever green tool of harassment by tax authorities in spite of instructions of CBDT
3 Comments
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By: - CA DEV KUMAR KOTHARI
Dated:
January 28, 2016
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CA DEV KUMAR KOTHARI
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CONDITIONS PRECEDENT TO SEARCH AND SEIZURE UNDER INCOME TAX ACT, 1961
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By: - Mr. M. GOVINDARAJAN
Dated:
January 28, 2016
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Mr. M. GOVINDARAJAN
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A roguish leeway of undue enrichment - Levy of Interest u/s 234B when refund is pending / delayed
1 Comment
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By: - Harish Chander Bhatia
Dated:
January 15, 2016
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Money Makes the Mare Go - दाम सँवारे सारे काम
3 Comments
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By: - Harish Chander Bhatia
Dated:
January 14, 2016
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APPLICABLE FROM 01/01/2016 -QUOTING OF PAN & REPORTING OF CASH TRANSACTION OF SALE/PURCHASE OF GOODS & SERVICES EXCEEDING RS. 2.00 LAC
1 Comment
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By: - CA GOPALJI AGRAWAL
Dated:
January 2, 2016
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SPECIFIED DOMESTIC TRANSACTION
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By: - Mr. M. GOVINDARAJAN
Dated:
January 2, 2016
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The satisfaction has to be recorded with objectivity and objective material and not in a mechanical manner- an analysis in view of law laid down by the Supreme Court in case of Goenka Lime and Chemicals Ltd and related Judgments of High Courts, in relation to reassessment.
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By: - CA DEV KUMAR KOTHARI
Dated:
January 1, 2016
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A lesson from case of Avasarala Technologies Ltd -not furnishing relevant details and evidence before authorities and furnishing superfluous documents can be costly.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 31, 2015
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Appels of revenue – tax effect limits for not filing as well as for withdrawing/ not pressing pending appeals of revenue is a very important decision to bring in result orientation and objectivity in litigation by revenue it must be followed at all forums.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 24, 2015
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CONDITION PRECEDENT FOR ASSESSMENT UNDER SECTION 143(3) OF INCOME TAX ACT, 1961
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By: - Mr. M. GOVINDARAJAN
Dated:
December 17, 2015
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CBDT revised Monetary Limits For Filing Appeals By tax authorities and direct to withdraw old appeals also: – the question is whether subordinates of CBDT will follow instructions? It is doubtful considering past experience.
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By: - CA DEV KUMAR KOTHARI
Dated:
December 17, 2015
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DEPRECIATION UNDER INCOME TAX ACT, 1961
1 Comment
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By: - Mr. M. GOVINDARAJAN
Dated:
December 4, 2015
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Mr. M. GOVINDARAJAN
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REVISION UNDER INCOME TAX - SOME ISSUES
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By: - Mr. M. GOVINDARAJAN
Dated:
November 25, 2015
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Mr. M. GOVINDARAJAN
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Un-necessary disputes and litigation by revenue on aspect of filing of prescribed forms:–now Supreme Court decided issue in favour of assessee – let us hope revenue will follow judgment and will not distinguish facts based on prescribed form - its number, name or contents and purposes
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By: - CA DEV KUMAR KOTHARI
Dated:
November 21, 2015
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CA DEV KUMAR KOTHARI
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New section 133C of the Income-tax Act, 1961 – an analysis
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By: - CA DEV KUMAR KOTHARI
Dated:
November 13, 2015
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