| Court: | INDORE |
| Head Notes: | 1. Appeal against intimation u/s 143(1)(a) / 154 is maintainable 2. The amendment made by Finance Act, 2021 for disallowance of EPF & ESIC is applicable from the assessment 2021-22 and subsequent year. 3. From bare reading of sub section (3) of section 199 read with sub Rule 3(1) of Rule 37BA. make it unambiguously clear that the credit for TDS shall be allowed in the year in which the relevant income is taxable. |
| Law: | Income-Tax Act |
| Section(s): | 143(1)(a), 43B, 199(3) Sub Rule 3(i) of Rule 37BA |
| Counsel(s): | CA Prakash Jain & CA Shreya Jain |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Prakash Jain |
| Date of upload: | June 10, 2022 |
REaction : Blatantly ridiculous that, as is suspected, the SYSTEM /software in place @CPC has not been suitably framed/tuned on to the same wave length as what the applicable provisions clearly mandate and warrant to be followed with no reservation by the men in control !? Often, an aggrieved taxpayer is left wondering whether it is the SYSTEM that is really faulty or the men on the job/in-charge /in-control are personally responsible hence answerable for such mind teasing bizarre episodes recurring with no let-up for years/decades now?!?
Of contextual relevance are the remedial steps claimed /proclaimed to have been taken by no less than the PM and / or FM, so on, as given publicity , unduly so, on this website itself ; but with no significant change in the working of its subordinates / the field reality ?!?
courtesy
To ADD: See the very recent Posts on Linkedin @, –
https://www.linkedin.com/posts/venkataraman-swaminathan-8a9b9575_tax-bangalore-activity-6952218653580763137-jg_b?utm_source=linkedin_share&utm_medium=member_desktop_web
https://www.linkedin.com/posts/venkataraman-swaminathan-8a9b9575_redirecting-activity-6952111236310253569-HELe?utm_source=linkedin_share&utm_medium=member_desktop_web
To ADD > see the very recent Post on Linkedin @https://www.linkedin.com/posts/venkataraman-swaminathan-8a9b9575_tax-bangalore-activity-6952218653580763137-jg_b?utm_source=linkedin_share&utm_medium=member_desktop_we