https://www.taxtmi.com/article/detailed?id=8231 The article criticises a writ challenging assessment additions where the assessing officer applied a deeming provision to treat employee deductions as amounts received and disallowed employer deduction because deposits occurred after the statutory date; it contends that the proper remedy was an appeal rather than a writ, that the constitutional validity of the deeming provision was not directly challenged, and that precedent favourable to taxpayers was overlooked. en-us Sat, 03 Nov 2018 16:49:15 +0530 Sat, 03 Nov 2018 16:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8231 The article criticises a writ challenging assessment additions where the assessing officer applied a deeming provision to treat employee deductions as amounts received and disallowed employer deduction because deposits occurred after the statutory date; it contends that the proper remedy was an appeal rather than a writ, that the constitutional validity of the deeming provision was not directly challenged, and that precedent favourable to taxpayers was overlooked. Articles Income Tax Sat, 03 Nov 2018 16:49:15 +0530 https://www.taxtmi.com/article/detailed?id=8231