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Form 108 suitably modified for PCC

Dear Friends Hope you will find this useful. I was in a dilemma to fill page 4 of Form 108, which required PCC students to fill 42 months work details, but only 3 years details provision was there in the form provided by ICAI on its website. ICAI E ...

Posted on 12 November 2010  (Downloads: 4024) Students

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44AB for commission agents

Applicability to commission agents - If the commission agent does not sell the goods of his principal as his own and only charges commission for bringing two persons to holy marriage of sale and purchase, then he will not come within the ambit of section ...

Posted on 30 October 2009  (Downloads: 374) Income Tax

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36(1)(viii) - A Circular of eligible Financial Institutions

Circular of notified Financial Institutions eligible to claim deduction U/s 36(1)(viii) of the income tax act...

Posted on 03 October 2009  (Downloads: 89) Income Tax

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43B - Comprehensive overview

An extract from ICAI Journal. Helpful for in-depth reference...

Posted on 30 September 2009  (Downloads: 645) Income Tax

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Case law - Disproving the IT dept's stand that disallowance U/s 43B(a) is attracted irrespective of method of accounting followed by the assessee. Decision in favour of assesse by Delhi High Court, 2007, Noble and Hewitt Vs. CIT...

Posted on 30 September 2009  (Downloads: 339) Income Tax