Judgements by CA Hitesh Agarwal
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MAT CREDIT UNDER SECTION 115JAA
CA Hitesh Agarwal 07 May 2009 at 22:06
Rule 12(1)(a) of the Income-tax Rules, 1962 and Form-I cannot go beyond the provisions of the Act; Form-I cannot lay down the order of priority of adjustment of TDS, advance tax, MAT Credit under section 115JAA which is contrary to the provisions of
Posted in Income Tax
| 3948
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DISALLOWANCE UNDER SECTION 145A
CA Hitesh Agarwal 07 May 2009 at 22:06
Irrespective of the method followed by an assessee for accounting excise duty, adjustments as specified under section 145A are to be made; when the statute requires a particular methodology of adjustments for tax, duty, cess or fee then it is to be d
Posted in Income Tax
| 3230
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