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Articles By: CA UMA KOTHARI

Showing 41 to 47 of 47 Records
 
New dimension to revenue expenses - Extension of trading (or other) business for manufacture of traded products- a possible way to save tax because many expenses yielding enduring benefit can be allowed.
  By: - CA UMA KOTHARI        Dated: August 12, 2008
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Simplification of capital gains- prescribe a minimum holding period to treat any assets as a 'short-term capital asset'.
  By: - CA UMA KOTHARI        Dated: August 3, 2008
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No service- no service tax is a general rule- it should be applied to prepayment charges and other non service charges levied by banks.
  By: - CA UMA KOTHARI        Dated: July 26, 2008
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Debenture issue expenses are fully allowable even if they are fully or partly convertible in to shares.
  By: - CA UMA KOTHARI        Dated: July 21, 2008
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APPLICABILITY OF NEW PROVISIONS OR AMENDMENT- a new dimension vide ruling of Allahabad high Court.
  By: - CA UMA KOTHARI        Dated: July 21, 2008
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SALE OF AGRICULTURAL PRODUCE LIKE GREEN TEA LEAVES WILL RESULTS INTO PURELY AGRICULTUAL INCOME NOT LIABLE TO APPORTIONMENT
  By: - CA UMA KOTHARI        Dated: July 10, 2008
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Option of assessee to avail or not to avail exemption or deduction.
  By: - CA UMA KOTHARI        Dated: June 27, 2008
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