I have received a TDS certificate for the A.Y. 2006-07 now. The TDS was not claimed in the return and now the assessment is also complete. Could you please let me know how can i claim the credit of TDS certificate

from which date the circular is effective?

Please suggest some caselaws in relation to Income benefit u/s.28(iv)in favour of assessee.
Matter is:
Instead of taking the actual sale value A.O. took intrinsic value of unquoted shares as sale value and the difference between intrinsic value and par value was considered as income benefit u/s.28(iv) and disallowed.

Mr.A, shareholder in M/s. ABC pvt. Ltd. co. holding more than 90% of shares.At the time of scrutiny of M/s. ABC Pvt. Ltd.Co. the concept of deemed dividend came into picture.Mr.A accepted to it. Thereafter a notice u/s.148 was issued to the Mr.A. Against this Mr.A filed a revised return and paid tax on deemed dividend.This revised return was selected for scrutiny and order was passed accepting the income as stated in revised return. While filing the revised return Mr.A did not consider interest u/s.234C following the funda that 234C is levied on returned income and it cannot be altered in subsequent proceedings. But in assessment order A.O.levied 234C interest.So is the A.O.s contention right or what Mr.A did was right?Can Mr. A file rectification letter u/s.154 in relation to same?

1. Can annual accounts of the Company be made up if the subscribers to the memorandum had not paid their contribution?
2. Can there be a memorandum of association without subscibers

Can anyone tell me the expected date of PCC Nov 08 result.

why education cess is not being imposed on wealth tax...??please explain with logical reason behind the same.....!!!!

sir/madam

can u plz answer following query--

Which/all of the following we need to add (+) in Net Profit for arriving at book profit for calculating MAT.

--Provision for FBT
--Deferred tax liability
--Provision for Electricity Bill Payable

Which/all of the following we need to add/deduct (+) /(-) in/ from Net Profit for arriving at book profit for calculating Defered tax Liability/asset.

-- provision for FBT
-- Provision for Electricity bill payable
-- Provision for MAT
-- Rent Received in Advance (as it amounts to temporary difference because it is not credited to P/l A/c due to Mercantile system of Accounting BUT taxable as per Income Tax Act 1961)

sir/madam

can u plz answer following query--

Which/all of the following we need to add (+) in Net Profit for arriving at book profit for calculating MAT.

--Provision for FBT
--Deferred tax liability
--Provision for Electricity Bill Payable

Which/all of the following we need to add/deduct (+) /(-) in/ from Net Profit for arriving at book profit for calculating Defered tax Liability/asset.

-- provision for FBT
-- Provision for Electricity bill payable
-- Provision for MAT
-- Rent Received in Advance (as it amounts to temporary difference because it is not credited to P/l A/c due to Mercantile system of Accounting BUT taxable as per Income Tax Act 1961)

sir
if a partner has a propriter firm and transation has been made for partnership from propriter what points sholud be checked while finalaziaton of prop capital ac