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Accordingly, names of the above agency is added at Serial No. 7 (Karnataka) of Appendix 4C (List of Agencies Authorized to issue Certificated of Origin-Non-Preferential) to Handbook of Procedure Vol.I, 2009-2014 (Appendices & ANFs).
The input Sodium Dithionate (Hy-drose) in Standard Input Output Norms at Sr. No.20 under G-7 and at Sr. No.22 under G-46, both in Leather Product Group, stands deleted. After deletion of Sodium Dithionate (Hy-drose) the total number of permissible inputs in G-7 and G-46 will be reduced to 42 inputs from existing 43.
There is a basic difference between Western culture and the Vedic culture, which is eternal. In the Indian or Vedic culture, our Rishis and Seers have always advised to have total control over our desire for sense gratification. Instead, it is advised that one should strive to evolve to a higher level of consciousness, where no craving is left for gratification of the senses. In India, we are advised to rise above the senses, as well as the mind and reach a stage where one can realize one’s real identity.
Facts :- learned Assessing Officer found that the assessee paid interest to the Banks amounting to Rs.13,64,522/- and has availed loans to the extent of Rs.60,22,364/- including secured loans of Rs.47,63,761/- from Punjab & Sind Bank and Rs.8,59,298/- from Andhra Bank.
Search operation was carried out in one M/s. G.B. & Company under section 132. Though the premises of the assessee were also searched during search operations, the same were in the capacity of an employee of the said company and not in individual capacity.
Cheque return charges shall be levied only in cases where the customer is at fault and is responsible for such returns. The illustrative,but not exhaustive, list of returns, where the customers are not at fault are indicated in the annex.
After going through the various schedules appended with the DVAT Act and judgment passed in the case of M/s Rich Graviss Products Pvt. Ltd. vs. Commissioner, Commercial Taxes, U.P., Lucknow by Commercial Taxes, Tribunal, U.P., Lucknow (Full Bench), I am of the considered view that that item i.e. ‘Non-Dairy Whipp Topping’ is preparation of fats […]
After going through the various schedules appended with the Delhi Value Added Tax Act, 2004, I am of the considered view that items Patang Dor, Patang Manjha and Patang Charkhi are not covered by any other entry of any other schedule appended to the said Act and hence is an unspecified items under section (4) […]
Assessing 0fficer can invoke Rule 8D only when he records satisfaction in regard to the correctness of the claim of the assessee, having regard to the accounts of the assessee. The condition precedent for the Assessing 0fficer entering upon a determination of the amount of the expenditure incurred in relation to exempt income
