Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Article Section

Home Articles Month 2 2009 2009 (2) Experts This

Submit New Article

Select Category
 

Articles - Knowledge sharing

Showing 1 to 20 of 20 Records
 
For Brain Storming: NO JUSTIFICATION ON HIGHER MUNICIPAL TAX ON PROPERTY USED AS OFFICE.
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 28, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
IMPACT OF THE REDUCTION IN EXCISE DUTY AND SERVICE TAX
  By: - Mr. M. GOVINDARAJAN        Dated: February 26, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
GRADING OF INITIAL PUBLIC OFFER
  By: - Mr. M. GOVINDARAJAN        Dated: February 26, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
UN-NECESSARY APPEALS BY REVENUE MUST BE AVOIDED- A RECENT CASE BEFORE SUPREME COURT in case of CIT, Dibrugarh versus Doom Dooma India Ltd. 2009 -TMI - 32437 shows un-necessary litigation by revenue on issues which were settled long ago.
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 25, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
Regarding WDV in case of computation of income under Rules 7A, 7B and 8 of the income Tax Rules- recent judgment of Kerala HC- a critique
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 25, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
TWIN REQUIREMENTS TO BE CONSIDERED WHILE DEALING WITH APPLICATION TO DISPENSE WITH THE PRE DEPOSIT OF PENALTY IN AN APPEAL TO APPELLATE TRIBUNAL
  By: - Mr. M. GOVINDARAJAN        Dated: February 25, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
'Business Profit' includes depreciation written back in context of section 32AB. However, the question of law left open by the Supreme Court - also some relevant discussion on binding nature of judgments or persuasive value.
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 24, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
THE SERVICE TAX RETURN PREPARER SCHEME, 2009 - AN OVERVIEW
2 Comments
  By: - Mr. M. GOVINDARAJAN        Dated: February 24, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
DRAW BACK RULES CANNOT OVERRIDE PROVISIONS OF CUSTOMS ACT, 1962
  By: - Mr. M. GOVINDARAJAN        Dated: February 19, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
Income -tax deducted at source is consideration received for services or for goods sold hence cannot be deducted from consideration for the purpose of levying any tax like service tax, VAT or Sale Tax.
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 16, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
DETERMINATION OF BUSINESS PROFIT IN PROPERTY BUSINESS - Sold parts attract taxable income even if entire project is not yet complete , cost or market value whichever is less should be adopted for stock-in-trade at year end.
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 16, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
SUBSTANTIVE BENEFIT CANNOT BE DENIED ON A PROCEDURAL OR TECHNICAL GROUND WHERE THE BENEFICIARY HAS SATISFIED THE SUBSTANTIVE CONDITIONS FOR THE BENEFIT
  By: - Mr. M. GOVINDARAJAN        Dated: February 16, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
THE FACT OF AMALGAMATION DOES NOT GIVE ANY IMMUNITY FOR PAST DEEDS OF DIRECTORS
  By: - Mr. M. GOVINDARAJAN        Dated: February 16, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
'MAT' AND NECESSARY ADJUSTMENT IN BOOK PROFIT IN VIEW OF NOTES, OBSERVATION, DISCLOSURES OR QUALIFICATION ON ACCOUNTS SECOND ARTICLE IN VIEW OF RECENT JUDGMENT OF DELHI HIGH COUTRT
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 10, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
INCOME BY ILLEGAL MEANS LIKE FABRICATION OF TDS CERTIFICATES IS TAXABLE INCOME.
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 10, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
INTEREST ON FDR OUT OF TEMPORARY SURPLUS BUSINESS FUNDS IS BUSINESS INCOME- Bombay High Court.
1 Comment
  By: - C.A. DEV KUMAR KOTHARI        Dated: February 8, 2009
  All Articles by: C.A. DEV KUMAR KOTHARI       View Profile
 
DONATION MADE TO COURT LIBRARY BUILDING BY AN ADVOCATE IS NOT BUSINESS EXPENDITURE
  By: - Mr. M. GOVINDARAJAN        Dated: February 7, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
EVENT MANAGEMENT SERVICES
  By: - Mr. M. GOVINDARAJAN        Dated: February 7, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
CUSTOMS VALUATION (DETERMINATION OF VALUE OF EXPORT GOODS) RULES, 2007 - AN OVERVIEW
  By: - Mr. M. GOVINDARAJAN        Dated: February 5, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
RECOVERY OF INCOME TAX DUE BY COMPANY FROM DIRECTOR
  By: - Mr. M. GOVINDARAJAN        Dated: February 5, 2009
  All Articles by: Mr. M. GOVINDARAJAN       View Profile
 
 
1
 

Quick Updates:Latest Updates