Article Section |
|
Home Articles Income Tax Experts This 
|
Submit New Article
|
|
|
Income Tax - Articles - Knowledge sharing |
Showing 961 to 980 of 1737 Records |
|
|
TDS by agent when he is liable to pay and not by principal, even if reimbursement is made.
|
|
By: - DEVKUMAR KOTHARI
Dated:
March 21, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
The Income Declaration Scheme, 2016 – Analysis and suggestions - total cost of 25% in case of hard earned legitimate income and 55% in case of ill-gotten income with benefit of clean all sins can really work. Don’t penalise just tax them.
|
|
By: - DEVKUMAR KOTHARI
Dated:
March 11, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
Presumptive tax on professionals – must be dropped, in any case presumption of 50% net profit is very high and unreasonable
1 Comment
|
|
By: - DEVKUMAR KOTHARI
Dated:
March 9, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
M/s Ashok Leyland Ltd. Versus ACIT – judgment of Madras High Court – deserve a review and appeal – plus many vital points missed or not emphasised by assessee.
|
|
By: - DEVKUMAR KOTHARI
Dated:
March 2, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
Review of stay matters in case of disputed dues and applications for stay of balance instalments fixed earlier, new demands etc.
|
|
By: - DEVKUMAR KOTHARI
Dated:
March 1, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
RIGHT OF A SHAREHOLDER ON THE PROPERTY OF THE COMPANY
|
|
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 22, 2016
|
|
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
|
|
Rectification of mistake apparent from records- a rarely useful remedy for tax payers in spite of clear provisions- whether recent instructions of CBDT will help assesses?
|
|
By: - DEVKUMAR KOTHARI
Dated:
February 19, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
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
|
|
By: - DEVKUMAR KOTHARI
Dated:
February 17, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
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
|
|
By: - DEVKUMAR KOTHARI
Dated:
February 16, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
Expenditure on free samples/ gifts to doctors allowed by Tribunal- Circular is not retrospective
|
|
By: - DEVKUMAR KOTHARI
Dated:
February 15, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
SETTLEMENT COMMISSION UNDER INCOME TAX ACT, 1961 –PROCEDURE
|
|
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
February 9, 2016
|
|
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
|
|
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
|
|
By: - DEVKUMAR KOTHARI
Dated:
January 30, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
Scrutiny assessment ever green tool of harassment by tax authorities in spite of instructions of CBDT
3 Comments
|
|
By: - DEVKUMAR KOTHARI
Dated:
January 28, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
CONDITIONS PRECEDENT TO SEARCH AND SEIZURE UNDER INCOME TAX ACT, 1961
|
|
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
January 28, 2016
|
|
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
|
|
A roguish leeway of undue enrichment - Levy of Interest u/s 234B when refund is pending / delayed
1 Comment
|
|
By: - Harish Chander Bhatia
Dated:
January 15, 2016
|
|
All Articles by:
Harish Chander Bhatia
View Profile
|
|
|
Money Makes the Mare Go - दाम सँवारे सारे काम
3 Comments
|
|
By: - Harish Chander Bhatia
Dated:
January 14, 2016
|
|
All Articles by:
Harish Chander Bhatia
View Profile
|
|
|
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
|
|
By: - CAGOPALJI AGRAWAL
Dated:
January 2, 2016
|
|
All Articles by:
CAGOPALJI AGRAWAL
View Profile
|
|
|
SPECIFIED DOMESTIC TRANSACTION
|
|
By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
January 2, 2016
|
|
All Articles by:
DR.MARIAPPAN GOVINDARAJAN
View Profile
|
|
|
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.
|
|
By: - DEVKUMAR KOTHARI
Dated:
January 1, 2016
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
A lesson from case of Avasarala Technologies Ltd -not furnishing relevant details and evidence before authorities and furnishing superfluous documents can be costly.
|
|
By: - DEVKUMAR KOTHARI
Dated:
December 31, 2015
|
|
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
|
|
|
............ |
|