| Article Section |
|
|
Home  Articles Income Tax Experts This
|
|
Submit New Article
|
|
|
|
|
Income Tax - Articles - Knowledge sharing |
| Showing 841 to 860 of 1737 Records |
| |
|
|
ITBA – suggestion -1
E-Filing portal - Income Tax Business Application (ITBA) module – suggestion to provide for uploading of zip file. Rar file etc.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
December 14, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
S.43B -Un-necessary litigation by revenue an appeal before the Supreme Court on an issue which was well settled. S.43B must be omitted from the Income-tax Act
|
| |
By: - DEVKUMAR KOTHARI
Dated:
December 12, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
The observations in the Judgment of the Supreme Court in case of Gemini Distilleries about Circular- a case of improper reliance of Circular having vital difference
|
| |
By: - DEVKUMAR KOTHARI
Dated:
December 11, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
TEST OF ‘COMMERCIAL EXPEDIENCY’ FOR DETERMINING EXPENDITURE
|
| |
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
November 9, 2017
|
| |
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
| |
|
|
Section 79 – carry forward of loss- information in ITR – Schedule CFL is only informative and does not amount to a claim
|
| |
By: - DEVKUMAR KOTHARI
Dated:
November 8, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
DIFFERENCE OF OPINION – THIRD MEMBER CANNOT SIT IN APPEAL OVER ENTIRE MATTER AND TAKE DECISION INDEPENDENTLY
|
| |
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
November 3, 2017
|
| |
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
| |
|
|
Tax Benefits from Different Types of Loans under the Income Tax Act, 1961
|
| |
By: - Arwind Sharma
Dated:
October 28, 2017
|
| |
All Articles by:
Arwind Sharma
View Profile
|
| |
|
|
TDS IS PART OF SUM PAYABLE TO PAYEE and is trading liability- interest paid for delayed deposit of TDS is allowable expenditure
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 13, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
DEDUCTIONS UNDER SECTION 10B OF INCOME TAX ACT, 1961 TO EXPORT FOR 100% EOU
|
| |
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 12, 2017
|
| |
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
| |
|
|
OBLIGATION OF ADJUDICATING AUTHORITY WHEN TWO VALUATION REPORTS ARE AVAILABLE
|
| |
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
October 11, 2017
|
| |
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
| |
|
|
S.115O - Dividend Distribution Tax (DDT) – vital points missed by counsels in case of Tata Tea and others before the Supreme Court
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 5, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
CLUB FEES AND EXPENSES INCURRED TO MAINTAN CONTACTS, GOOD RELATIONS AND GOODWILL ARE ALLOWABLE BUSIENSS EXPENSES
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 4, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
How and Where to File Income Tax Return (ITR) Refund Grievance
|
| |
By: - VikasSing Gusain
Dated:
October 3, 2017
|
| |
All Articles by:
VikasSing Gusain
View Profile
|
| |
|
|
DIFFERENCE BETWEEN ‘OCTROI’ AND ‘TOLL’ - Collection of Tax at Source u/s 206C
|
| |
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
September 28, 2017
|
| |
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
| |
|
|
Central Government and CBDT has no power to amend Income-tax Act (including Schedules)
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 28, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Learning from a case of un-necessary litigation by assessee- just to challenge, in any how and any way manner validity of notice is not proper
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 27, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
EXEMPTION FROM CAPITAL GAINS ON SALE OF AGRICULTURAL LAND
|
| |
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
September 26, 2017
|
| |
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
| |
|
|
Websites of Government Departments need lot of improvement. We are noticing deterioration in them for example, case of website of ITAT.
2 Comments
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 23, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Longer limitation means a substantive right which cannot be curtailed by amendment- amendment reducing limitation to file petitions or appeals should be considered prospective only
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 12, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
RECTIFICATION BY ITAT U/S.254(2) – no limitation when assessee or AO apply for rectification- appoint of view found in undisputed judgment of ITAT, Special Bench
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 5, 2017
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
| |
| ............ |
| |
9911796707
