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Articles By: DEVKUMAR KOTHARI
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	Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted then at the time of further hearing dismissed as based on facts and meritless involving no substantial question of law order is not as per S. 260A and binding precedence and law declared by the Supreme Court.Apparent carelessness in typing of order- judges also need to be careful.
	By: - DEVKUMAR KOTHARI Dated: May 10, 2024
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	Low tax effect in pending appeals- The administrative role to withdraw appeal can be carried by officers of appellant and / or by the Advocate on Record of appellant ( revenue) and Registry office without engaging counsels by appellant and respondent.Appeals with low tax effect must be withdrawn to avoid wastage of public money, brain drain of honorable judges and counsels and to achieve purpose for prescribing minimum tax effect limit for filing appeals.
	By: - DEVKUMAR KOTHARI Dated: May 4, 2024
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	Supreme Court orders about alleged bogus capital gains on alleged penny stocks and case status of pending cases 1 Comment
	By: - DEVKUMAR KOTHARI Dated: May 1, 2024
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	Section 115BBE is prospective held by the Supreme Court
	By: - DEVKUMAR KOTHARI Dated: April 30, 2024
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	GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD OF GROSS COLLECTION – there may be huge liability of ITC for various reasons.
	By: - DEVKUMAR KOTHARI Dated: April 23, 2024
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	Judgment about Employees Contributions - in case of Checkmate Services P/ Ltd (SC) – need reconsideration – part 2 – WORDS NOT FOUND IN PROVISIONS BUT ADDED BY THE COURT
	By: - DEVKUMAR KOTHARI Dated: April 2, 2024
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	Income though chargeable under head other than business income can still be income from business for accounting and some tax purposes under some provisions.
	By: - DEVKUMAR KOTHARI Dated: March 30, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	Natural honey - Minimum Export Price (MEP) fixed @ US$ 2000 per Metric Ton – no justification given means an arbitrary decision.
	By: - DEVKUMAR KOTHARI Dated: March 19, 2024
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	Share valuation fees claimed as business expenditure. CIT(A) allowed under head capital gains. Ground not pressed in quantum appeal by assessee. Penalty imposed deleted. – case of unnecessary litigation by revenue against Tata Industries Ltd.
	By: - DEVKUMAR KOTHARI Dated: March 2, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	Case study suggesting need of streamlining court procedures for expediting justice and to reduce number of cases.
	By: - DEVKUMAR KOTHARI Dated: February 26, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	IN JUDGMENTS USE OF EXPRESSIONS LIKE ‘FELL INTO GRAVE ERROR’ IS NOT DESIRABLE IN VIEW OF COMPLEXITY OF LAWS – a point of view.
	By: - DEVKUMAR KOTHARI Dated: February 20, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	Learning from recently reported judgment in case of M/S. PASARI CASTING AND ROLLING MILLS PRIVATE LTD.
	By: - DEVKUMAR KOTHARI Dated: February 15, 2024
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	To save time of honourable Courts and enable quick justice -Need for provisions to authorise officers to recall order when notice, order was not served and noticee / addressee was not aware of the same or was prevented by sufficient cause to make responses.
	By: - DEVKUMAR KOTHARI Dated: February 14, 2024
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	Co-Author: CA UMA KOTHARI View Profile

	COURT OFFICERS ARE DUTY BOUND AND MUST ASSIST COURTS / JUDGES IN RENDERING EXPEDITIOUS JUSTICE, AND NOT DELAY AND MISLEAD COURTS.Surprising two orders of High Court on same ITA , indicating very poor state of administration in High Court and unfortunate and irresponsible behavior and actions of Court Officers including Standing Counsel and Senior Counsels leading case up to the Supreme Court in case of CIT Vs. ITC Ltd.
	By: - DEVKUMAR KOTHARI Dated: February 13, 2024
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	POWERS of revision U.S. 264 OF Pr.CIT/ CIT are wider and condonation of delay is to be liberal to advance the purpose of justifiable orders etc.
	By: - DEVKUMAR KOTHARI Dated: January 30, 2024
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	Document Identification Number (DIN) up dates for brain storming and gaining further knowledge and experience from learned other authors and readers .
	By: - DEV KUMAR KOTHARI Dated: January 2, 2024
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	Avoidance of disputes.Option exercised in ITR form is essential and can be considered as such. However, if in any provision of the Act or Rules, there is requirement to exercise any option, it should also be made in prescribed form, if any , otherwise in suitable manner in writing before specified time to avoid disputes. A study in view of recent judgment of the Supreme Court
	By: - DEV KUMAR KOTHARI Dated: December 30, 2023
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	Request for issue of directions to condone delay in filing of From 10-IC u/s 115BAA for all years. And to apply Circular no. 19/2023 dt. 23.10.2023 to al years inluding first year i.e. AY 2020-21 1 Comment
	By: - CA DEV KUMAR KOTHARI Dated: December 22, 2023
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	Provision for withdrawal of exemption vide sub-section (8) of S.10B considered as provision for exemption by the assessee Wipro by following wrong approach. Possiblity of proper remedy by way of petition for reconsideration of the judgment of the Supreme Court may be explored by Wipro.
	By: - DEV KUMAR KOTHARI Dated: December 21, 2023
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	Budget 2024: Some suggestions for amendment / clarification on S.80-IAC related to eligible Start-up.
	By: - DEV KUMAR KOTHARI Dated: December 20, 2023
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