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CA Dev Kumar Kothari

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Extent of due date for ITR Filing- Writ Petitions seems inevitable

Income Tax : ITR last dates - Writ Petitions (WP) seems inevitable for directions to extend last date for filing of non-audit Income Tax Return...

July 25, 2022 18765 Views 3 comments Print

Very Short Notice is not fair but used as a new tool to harass Assessee & Tax Professionals

Income Tax : Reasonable time for preparation of case by taxpayer must be kept in mind while issuing any notice. While fixing time interval betw...

October 20, 2018 5916 Views 3 comments Print

Constitutional Validity of Dividend distributed Tax

Income Tax : Dividend distributed Tax (DDT): Dividend paid by companies is a payment and expenditure. The tax on dividend payouts is not tax on...

September 6, 2018 7011 Views 0 comment Print

Provisions of S. 68 of Income-tax Act, must be read with Negotiable Instruments Act, 1881, particularly when liability is acknowledged on realization of cheque

Income Tax : When on receipt of money by way of cheque a liability is acknowledged by receiver as loan or deposit or share capital, it need to ...

February 7, 2018 4350 Views 0 comment Print

Responsible citizenship- protect environment

Corporate Law : Responsible citizenship- protect environment: Environmental concerns- avoid wastage- case study -street Lights –proper time of s...

July 23, 2016 22699 Views 1 comment Print


Latest News


2023 ITR Deadline: Extend Filing Date for Business Professionals

Income Tax : Learn about the 2023 Income Tax Return (ITR) deadline for business professionals and why an extension is needed for non-audit case...

July 22, 2023 12507 Views 1 comment Print

Vivad se Viswas Scheme- Suggestion for the benefit of revenue

Income Tax : Respected PM Sir and FM madam, I append below a write up for benefit of revenue by increasing scope  and  properly managing ‘D...

December 18, 2020 5001 Views 0 comment Print


Latest Posts in CA Dev Kumar Kothari

2023 ITR Deadline: Extend Filing Date for Business Professionals

July 22, 2023 12507 Views 1 comment Print

Learn about the 2023 Income Tax Return (ITR) deadline for business professionals and why an extension is needed for non-audit cases. Find ITR form details and analysis here.

Extent of due date for ITR Filing- Writ Petitions seems inevitable

July 25, 2022 18765 Views 3 comments Print

ITR last dates – Writ Petitions (WP) seems inevitable for directions to extend last date for filing of non-audit Income Tax Return (ITR)

Vivad se Viswas Scheme- Suggestion for the benefit of revenue

December 18, 2020 5001 Views 0 comment Print

Respected PM Sir and FM madam, I append below a write up for benefit of revenue by increasing scope  and  properly managing ‘Direct Tax Vivad Se Viswas Act,   by accepting  amount under declaration to settle all lost  disputes of revenue- whether challenged by revenue or not and by accepting payment in advance with some early […]

Very Short Notice is not fair but used as a new tool to harass Assessee & Tax Professionals

October 20, 2018 5916 Views 3 comments Print

Reasonable time for preparation of case by taxpayer must be kept in mind while issuing any notice. While fixing time interval between date of notice and date of hearing at least the following factors must be considered by the authority issuing the notice:

Constitutional Validity of Dividend distributed Tax

September 6, 2018 7011 Views 0 comment Print

Dividend distributed Tax (DDT): Dividend paid by companies is a payment and expenditure. The tax on dividend payouts is not tax on income (of company).  The levy of additional tax on companies under Section 115-O seems to be ultra virse the Constitution of India.

Provisions of S. 68 of Income-tax Act, must be read with Negotiable Instruments Act, 1881, particularly when liability is acknowledged on realization of cheque

February 7, 2018 4350 Views 0 comment Print

When on receipt of money by way of cheque a liability is acknowledged by receiver as loan or deposit or share capital, it need to be viewed considering ground realities faced by receiver of money against which he incur liability.

Responsible citizenship- protect environment

July 23, 2016 22699 Views 1 comment Print

Responsible citizenship- protect environment: Environmental concerns- avoid wastage- case study -street Lights –proper time of switch off and switch on can save about 10- 15% electricity and other lighting expenses. DEV KUMAR KOTHARI General: This article is intended for benefit of public at large to show that how a small initiative taken can contribute to […]

CBDT – Highly Unreasonable Authority under Namo Government

October 5, 2015 7827 Views 0 comment Print

CBDT PROVED TO BE VERY UNREASONABLE TOP AUTHORITY EVEN DURING REGIME OF NAMO GOVERNMENT – even after directions from various High Court’s action of CBDT is not only very delayed but also half-hearted, incomplete and wrong- it requires to be rectified and clarified

CBDT Appears to be Unreasonable Top Authority like Lower Tax Authorities

October 4, 2015 1307 Views 0 comment Print

EXPECTATION FROM NAMO GOVERNMENT: The public of India at large and also investors abroad are given to understand that NAMO government will provide EASE of doing business. However, for Indian citizens working in India ease of doing business and also carrying profession with ease seems to be a far distant dream.

Mere publicity by NAMO government not enough, real work for general public is more important

February 27, 2015 1866 Views 0 comment Print

CA DEV KUMAR KOTHARI Unfortunate comments of Shri Piyush Goyal on comments of Chairman of HDFC. Author also feels that real work for general public, is more important, mere publicity by NAMO government is not enough. The Chairman of HDFC Shri Deepak Parekh has in some interviews expressed concerns about real work having been done on […]

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