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Topics - mohiticai

#1
Discussion / Independence of CIT(A)
June 07, 2012, 05:08:25 PM
The CIT (Appeal) reports to CCIT, who has revenue collection target. How can CIT(Appeal) be fair in his approach?
#2
Discussion / Section 153A & notice 143(2)
June 01, 2012, 08:00:13 PM
Views on the decision of Delhi High Court regarding non requirement of issue of notice u/s 143(2) for assessment u/s 153A.
#3
Discussion / Section 40(a)(ia)
June 01, 2012, 07:57:16 PM
View of the respected members regarding the applicability of section 40(a)(ia) in case tax is not deducted in making payments of direct costs being contractual payments. Direct costs being claimed under section 28 and section 40(a)(ia) overriding only the provision under section 30 to 43.