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Income Tax - Articles - Knowledge sharing |
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DIVIDEND IS CHARGED WITH INCOME TAX AT DISTRIBUTION STAGE SO IT IS NOT EXEMPT INCOME IN CONTEXT OF INCOME TAX ACT 1961 AND THE INDIAN CONSTITUTION - A revised article
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By: - DEVKUMAR KOTHARI
Dated:
July 15, 2008
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DEVKUMAR KOTHARI
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RATE OF DEPRECIATION WHEN ANY ASSET IS ELIGIBLE FOR TWO OR MORE DIFFERENT RATES BASED ON USE DURING THE PREVIOUS YEAR.
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By: - DEVKUMAR KOTHARI
Dated:
July 10, 2008
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SALE OF AGRICULTURAL PRODUCE LIKE GREEN TEA LEAVES WILL RESULTS INTO PURELY AGRICULTUAL INCOME NOT LIABLE TO APPORTIONMENT
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By: - CA UMA KOTHARI
Dated:
July 10, 2008
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CA UMA KOTHARI
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BANKING FOR TRANSPERANCY AND AVOIDANCE OF TAX BY BETTER USE OF CHEQUE,BANK DRAFT, ECS AND E-CHEQUES
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By: - DEVKUMAR KOTHARI
Dated:
July 5, 2008
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Dividend Distribution Tax (DDT) - Dividend u/s 2(22) (e) and Chapter XIID an analysis in view of decision of Tribunal in respect to deemed dividend under section 2 (22) (e)- is taxable in hands of shareholders and not the company.
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By: - DEVKUMAR KOTHARI
Dated:
June 30, 2008
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Option of assessee to avail or not to avail exemption or deduction.
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By: - CA UMA KOTHARI
Dated:
June 27, 2008
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CA UMA KOTHARI
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PROPER ACCOUNTING FOR INTEREST ON INCOME TAX REFUND IS REQUIRED TO AVOID PENALTY- Analysis of judgment of Madras high Court and related issues.
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By: - DEVKUMAR KOTHARI
Dated:
June 15, 2008
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Business loss vis a vis business expenditure -an analysis of ruling of the Supreme Court.
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By: - DEVKUMAR KOTHARI
Dated:
June 14, 2008
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CARE REQUIRED IN MAKING DECLARATION UNDER SECTION 58A OF THE COMPANIES ACT, 1956 TO AVOID ADDITION UNDER SECTION 68 OF THE INCOME TAX ACT.
6 Comments
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By: - DEVKUMAR KOTHARI
Dated:
June 13, 2008
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RATE OF DEPRECIATION ON ELECTRIC GENERATORS- different ruling due to different contentions raised before Rajasthan and Gujarat high Courts.
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By: - DEVKUMAR KOTHARI
Dated:
June 13, 2008
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No TDS on government levies like service tax , VAT, Municipal tax.
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
June 11, 2008
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MIS-CONCEPTION OF CHECK ON TAX EVASIONS BY Section 40A (3) Catch the recipients and tax them -some suggestions for the Finance Minister which need to be implemented on urgent basis.
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By: - DEVKUMAR KOTHARI
Dated:
May 28, 2008
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'INCOME' DOES NOT INCLUDE `LOSS' FOR ALL PURPOSES
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
May 23, 2008
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New section 268A was not required to tackle departmental appeal on unchallenged/ accepted issues in view of Supreme Courts judgment in the case of B.J. AKKARA, COL. (RETD.) V. GOVERNMENT OF INDIA
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By: - DEVKUMAR KOTHARI
Dated:
May 18, 2008
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Prosecution: Failure to file return of income and Fringe Benefit Tax. Discussion of provisions and recent Apex court's ruling and some suggestions to avoid unnecessary litigation in alleged crimes.
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By: - DEVKUMAR KOTHARI
Dated:
May 8, 2008
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TDS - Section 194C or S. 194-I analysis and interesting learning for assessee and the revenue from litigation in case of Cocacola decided by the Supreme Court.
4 Comments
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By: - DEVKUMAR KOTHARI
Dated:
May 4, 2008
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Depreciation 'written down value' -a recent judgment rendered by the Kerala High Court is contrary to settled legal position apparently causing miscarriage of justice due to failure of counsels to point out relevant provisions and settled legal position.
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By: - DEVKUMAR KOTHARI
Dated:
May 4, 2008
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Capital or revenue expenses:- membership fees etc, having enduring advantage
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By: - DEVKUMAR KOTHARI
Dated:
May 3, 2008
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Valuation of stocks and particularly scrap and obsolete stock much disputes about almost nothing- revenue should adopt a purpose seeking approach in overall context.
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By: - DEVKUMAR KOTHARI
Dated:
April 13, 2008
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Section 79 - Carry Forward of Losses & Implications of De-Listingof Shares
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By: -
Dated:
September 13, 2007
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