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Other Topics - Articles By: DEV KUMAR KOTHARI
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	Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court – this will promote litigation. 1 Comment
	By: - DEV KUMAR KOTHARI Dated: January 9, 2023
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	CONDONATION OF DELAY – TIME EXCLUDED UNDER LAW OF LIMITATIONS WILL BE EXCLUDED - The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned, so held by the Supreme Court.
	By: - DEV KUMAR KOTHARI Dated: December 28, 2022
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	The honorable Supreme Court while considering Cr.PC and Foods and drugs related laws held that “ The law, is meant to exist as a shield to protect the innocent, rather than it being used as a sword to threaten them.” and “the law must not be used as a tool to harass the accused”.
	By: - DEV KUMAR KOTHARI Dated: December 27, 2022
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	ADVANCE TAX PAYMENTS – letters from income tax authorities and suggested reply and observations by taxpayers in appreciation and also as grievance, if any.
	By: - DEV KUMAR KOTHARI Dated: December 20, 2022
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	Surrender statements should be viewed with due care and caution particularly if they are against documentary evidences.
	By: - DEV KUMAR KOTHARI Dated: November 24, 2022
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	Rule of interpretation for the Constitution of India / empowering enactments and other laws in India brief discussion in view of recent judgment of the Supreme Court.
	By: - DEV KUMAR KOTHARI Dated: November 16, 2022
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	Income tax Act, 1961: Word “evidence” and related expressions in the Income-tax Act, 1961 . A study which seems very important in view of presumptions being applied by tax authorities and courts even for discarding documentary evidences.
	By: - DEV KUMAR KOTHARI Dated: October 19, 2022
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	BANKS- MUST ACT REASONABLY
	By: - DEV KUMAR KOTHARI Dated: October 8, 2022
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	E-ITR - Technical glitches causing delayed processing, refunds and even updating of information on portal. Surprisingly assesse got refund credited in his bank account but on portal processing is shown in progress and ‘refund awaited’ after 5 days from credit of refund in bank account. 1 Comment
	By: - DEV KUMAR KOTHARI Dated: August 31, 2022
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	Learning from reported and unrepresented case of a big company : Gross negligence and carelessness of BANGALORE ELECTRICITY SUPPLY COMPANY LTD – appeal not signed properly, defect not rectified, no one appeared hence appeal was not admitted and dismissed by Tribunal.
	By: - DEV KUMAR KOTHARI Dated: July 28, 2022
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	Broad aspect: while referring and applying any order of Superior Court, subsequent developments must also be considered by counsels, Courts and Tribunals. Tribunal wrongly applied Supreme Court Order directing Tribunal to refer question of law to High Court. Tribunal did not consider consequent and subsequent development in case of BIJU PATNAIK
	By: - DEV KUMAR KOTHARI Dated: July 5, 2022
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	Unnecessary litigation by revenue even before the Supreme Court, on settled legal position about power of Tribunal to admit new claims.
	By: - DEV KUMAR KOTHARI Dated: June 24, 2022
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	More care required in adopting copy and paste method, using old format in new orders - with example of a recent short order of ITAT containing some serious mistakes.
	By: - DEV KUMAR KOTHARI Dated: June 16, 2022
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	ZINDAGI KE SAATH BHEE ZINDAGI KE BAAD BHEE – is wrong even for policy holders. 4 Comments
	By: - DEV KUMAR KOTHARI Dated: June 9, 2022
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	USER FRIENDLY ONLINE DOCUMENTS - NEED TO MAKE EASY VIEW, SAVE AND PRINT OF ITR, INTIMATION, FORMS etc. WITH RELEVANT INFORMATION i.e. by omitting / deselecting rows having no values to save time and costs of all user of such documents including tax authorities , Tribunals ,Courts, return preparers, consultants, assesse and all user of such documents.
	By: - DEV KUMAR KOTHARI Dated: May 31, 2022
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	Provisos must also be numbered for easy reading, understanding ,referencing and uniform understanding by all concerned and to avoid confusions and disputes.
	By: - DEV KUMAR KOTHARI Dated: May 23, 2022
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	Learning from case of Indus Towers Ltd. Writ petitions - petitioner is expected to approach the Court with clean hands so suppression of facts or wrong facts and statements before Courts must be avoided.
	By: - DEV KUMAR KOTHARI Dated: May 20, 2022
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	Second article on extended limitations – Do not wait for last date that is 29.05.2022. The relaxation is available to all litigants, persons to whom any limitation apply – thus, in view of author, it will include government authorities in matter of initiating proceedings also.
	By: - DEV KUMAR KOTHARI Dated: May 13, 2022
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	Beware of unwanted errors or slippages while typing on computers. 1 Comment
	By: - DEV KUMAR KOTHARI Dated: May 10, 2022
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	Short-cut dictation and typing technology in form of ‘copy- paste’ or ‘copy-cut- paste’ should be very carefully done with proper application of mind. With observations and concern of the Supreme Court. 1 Comment
	By: - DEV KUMAR KOTHARI Dated: April 30, 2022
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