Paresh Vakharia 3 10 07 - Bombay Chartered Accountants Society
Paresh Vakharia 3 10 07 - Bombay Chartered Accountants Society
Paresh Vakharia 3 10 07 - Bombay Chartered Accountants Society
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Certification of prescribed particulars in<br />
Form No. 3CD<br />
Clause 17<br />
Amounts debited to P&L account being<br />
• Expenditure of capital nature - [17(a)]<br />
Resolve with statutory Audit.<br />
Is True & Fair view affected?<br />
• Expenditure of personal nature - [17(b)]<br />
Corporate assessees- assessees<br />
• Amounts inadmissible under section 40(a) - [17(f)]<br />
Deferred tax liability – not covered.<br />
• Amount of deduction inadmissible in terms of section<br />
14A – [17(l)]<br />
Rules pursuant to section 14A(2) not prescribed yet.<br />
Dhanlakshmi Bank Ltd v/s ACIT12 SOT 625 (Cochin) 20<strong>07</strong>.<br />
CA PARESH VAKHARIA<br />
3rd OCT' 20<strong>07</strong><br />
<strong>10</strong>
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