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Articles By: DEVKUMAR KOTHARI
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	Learning from reported judgment and practical support:Addition due to valuation differences cannot be made in intimation or order u.s. 143.1 – proper course for AO is to issue notice u.s 143.2, in case of need to make reference to Departmental Officer for valuation, and then pass order u.s. 143.2.Assesse must challenge addition made u.s.143.1 as beyond scope of S. 143.1. In case of addition is made after valuation made by DVO, the valuation alos need to be challenged if it is excessive.
	By: - DEVKUMAR KOTHARI Dated: March 22, 2025
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	Demand notice issued and signed without valid order or without order is void. Officers must be careful and taxpayers need to be vigilant to find out existence of valid order.
	By: - DEVKUMAR KOTHARI Dated: March 13, 2025
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	‘Perquisites’ as per section 17 as it is and as it will be after amendments proposed.- Complications, litigation are discussed to highlight need to simplify provisions for the head ‘salaries’ which should be simple and easy to understand and implement.
	By: - DEVKUMAR KOTHARI Dated: March 4, 2025
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	Proposed amendment of Section 9A relating to exempted activities from scope of business connection in India. Analysis of proposal and effect of amendment in section.
	By: - DEVKUMAR KOTHARI Dated: March 3, 2025
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	TIME OF SIGNATURE ON ASSESSMENT ORDER, COMPUTATION, DEMAND NOTICE AND PENALTY NOTICES IS IMPORTANT – without an order other documents cannot be issued. Officers must take care. And harassed assesses can get protection from invalid demands.
	By: - DEVKUMAR KOTHARI Dated: February 25, 2025
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	AUTHENTICATION OF DOCUMENT – RESULT MUST BE COMPLETE IN ALL RESPECT MERELY GIVING DIN AND DATE IS NOT ENOUGH.WITH DIN RESULT GIVEN ARE TOTALLY VAGUE IS NOT SATISFACTORY BECAUSE ANY SPECIFIC INFORMATION LIKE AUTHORITY, DATE, NATURE OF DOCUMENT, PAN OR NAME OF ASSESSEE , DATE AND ASSESSMENT YEAR IS NOT SHOWN IN THE RESULT.
	By: - DEVKUMAR KOTHARI Dated: February 20, 2025
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	The term ‘money’ in context of S.69A –means only Indian currency notes and coins.
	By: - DEVKUMAR KOTHARI Dated: February 18, 2025
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	Practice Support:Deletion of penalty u.s. 271.1. c led to deletion of additions by the Supreme Court which was earlier confirmed in assessment and appeals against assessment order. 1 Comment
	By: - DEVKUMAR KOTHARI Dated: February 13, 2025
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	Proposal for ‘unique identification marking’ ( in short UIM) - for digitization of track and trace mechanisms to improve transparency and check tax evasion and also for penalty on contravention.
	By: - DEVKUMAR KOTHARI Dated: February 11, 2025
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	Unfortunate retrospective amendment in GST laws when there was no scope of doubt or ambiguity in provisions. More so when it is to nullify law as interpreted and finally declared by honorable Supreme Court - whether amendment to substitute word "or" with "and" in between word 'plant' and, 'machinery' will serve purpose of such amendment?
	By: - DEVKUMAR KOTHARI Dated: February 7, 2025
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	Practice support - seriously contesting condonation of delay petition (COD) filed by appellant to win the case by respondent.
	By: - DEVKUMAR KOTHARI Dated: January 28, 2025
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	THEIR LORDSHIPS ARE REQUESTED TO FINALIZE THE LAW, WORK COMPLETELY TO SETTLE LAW INSTEAD OF KEEPING IT OPEN AND SET EXAMPLE.
	By: - DEVKUMAR KOTHARI Dated: January 24, 2025
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	A case of un-necessary litigation (can also be regarded as frivolous case and abuse of process of law) in case before honorable Supreme Court in case of Pr. CIT vs. RAWMIN MINING AND INDUSTRIES P. LTD.
	By: - DEVKUMAR KOTHARI Dated: January 22, 2025
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	Un-necessary litigation and spending on low tax effect cases. Why Senior Advocates appear in a large team in such cases? Is money making only target?
	By: - DEVKUMAR KOTHARI Dated: January 21, 2025
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	Practice support-explaining delay in filing of appeal
	By: - DEVKUMAR KOTHARI Dated: January 20, 2025
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	ITAT WEBSITE PRONOUNCEMENT DATES DELAYED UPLOADED – may lose importance of DESIRED timely communication.
	By: - DEVKUMAR KOTHARI Dated: January 13, 2025
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	Practice support -Non-application of mind- some examples.
	By: - DEVKUMAR KOTHARI Dated: January 11, 2025
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	On winning from lottery, cross words puzzles etc 1 Comment
	By: - DEVKUMAR KOTHARI Dated: January 1, 2025
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	Provident fund – employees contribution and due date under section 36(1)(va) – levy of interest means within ‘due date’ or extended due date - a point of view to make a case of allow ability of belated deposit of employees contribution towards EPF. 1 Comment
	By: - DEVKUMAR KOTHARI Dated: December 26, 2024
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	Recent circular for delegation of power to condone delay in filing of Form 10 IC and 10 ID- a critical study.
	By: - DEVKUMAR KOTHARI Dated: December 21, 2024
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