| Article Section |
|
|
Home  Articles DEVKUMAR KOTHARI Experts This
|
|
Submit New Article
|
|
|
|
|
Articles By: DEVKUMAR KOTHARI |
| Showing 81 to 100 of 1115 Records |
| |
|
|
Depreciation – case of Radisson Hospitality about depreciation claimed based on 50% ownership – case not properly explained- may be all relevant and usual documents were not provided .
|
| |
By: - DEVKUMAR KOTHARI
Dated:
December 29, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
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: - DEVKUMAR KOTHARI
Dated:
December 28, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
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: - DEVKUMAR KOTHARI
Dated:
December 27, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
AVOID EXCESSIVE PUBLIC SPENDING ON UN NECESSARY LITIGATION AND ENGAGING EXCESSIVE NUMBER OF COUNSELS.
2 Comments
|
| |
By: - DEVKUMAR KOTHARI
Dated:
December 21, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
ADVANCE TAX PAYMENTS – letters from income tax authorities and suggested reply and observations by taxpayers in appreciation and also as grievance, if any.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
December 20, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Surrender statements should be viewed with due care and caution particularly if they are against documentary evidences.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
November 24, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
S.68- cash credit – foreign gifts. Judgment popularly referred as case of P.Mohankala deserves a reconsideration in view of facts found by Tribunal which were analyzed in a reasonable manner by High Court.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
November 22, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Hyper technical attempt to defeat a provision and its object will be to invite the elephant in the room. Case of SBI about TDS from salary – issue LTC exemption.
2 Comments
|
| |
By: - DEVKUMAR KOTHARI
Dated:
November 18, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
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: - DEVKUMAR KOTHARI
Dated:
November 16, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Unnecessary litigation by revenue on settled legal position is causing brain drain: Reassessment not permissible on mere change of opinion recently reiterated by the Supreme Court.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
November 8, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Play safe and file ITR by 31st October 2022 for AY 2022-23 in cases in which any audit report under provisions of Income-tax Act, 1961 is not required to be electronically furnished. Although audit report under other enactment is required. Extended date of Seventh November, 2022 may not apply in such cases.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
November 2, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Income Tax Act, 1961 Authorities and Tribunal are Court
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 29, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL SURVEILLANCE MEASURES OF STOCK EXCHANGES AND SEBI NOT BROUGHT TO NOTICE OF HIGH COURT LEADING TO WRONG CONCLUSION OF PRICE RIGGING AND MANIPULATION BY INVESTORS.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 28, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Pr.CIT , V Kolkata Vs. SWATI BAJAJ – VERY RELEVANT AND VITAL PROVISIONS OF INDIAN EVIDENCE ACT MISSED BY COUNSELS LEADING TO A JUDGMENT WHICH NEED SERIOUS RECONSIDERATION OTHERWISE TAX AUTHORITIES ARE LIKELY TO APPLY PRESUMPTIONS TO DISCARD MANY TYPE OF EVIDENCE.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 27, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
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: - DEVKUMAR KOTHARI
Dated:
October 19, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
TAX AUDIT REPORT (TAR) - specified date need to be changed.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 18, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Faceless assessment notice u.s. 133.6 of Income-tax Act:
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 12, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
BANKS- MUST ACT REASONABLY
|
| |
By: - DEVKUMAR KOTHARI
Dated:
October 8, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
S.234F - Delayed Filing of ROI- mandatory fees – is not justified.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 30, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 2017–( in short CGST) Section 14 about change in rate of tax. –Twelfth article in the series.
|
| |
By: - DEVKUMAR KOTHARI
Dated:
September 15, 2022
|
| |
All Articles by:
DEVKUMAR KOTHARI
View Profile
|
| |
|
|
| |
| ........ |
| |
9911796707
