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It is also universally accepted now that a Supreme Intelligence is regulating or controlling the affairs of the Cosmos. We may call this Intelligence by any name like God, Rama, Krishna, Jesus, Allaha, etc. The universally accepted fact now is that God is an energy. Therefore, the Intelligent and Animate energy which is regulating or controlling the affairs of the Cosmos may be accepted a God.
Since the investments in short term deposits of scheduled commercial banks is allowed pending deployment of funds of a scheme the same shall also be excluded while calculating sector exposure.
Authorised Representative submitted that as per section 54F(1), the only condition required to be satisfied for the assessee to avail the exemption thereunder was that the assessee should within a period of one year before or two years after the date of transfer
However, the whole process of DPC is getting delayed due to deficiency of ACR folders of officers. In this regard, attention is drawn to DOP&T’s OM No,,21011/02/2009-Estt. dated 16.02.2099 which emphasizes on timely completion and maintenance of ACRs within the prescribed time period. The OM also elaborates procedure for appending the No Report Certificate in cases where the ACR is not available
Lead pencil is covered by entry no. 76 of the Third Schedule appended to the DVAT Act, 2004. Further, the coloured pencil is not covered under any of the entry of any of the Schedules appended to the DVAT Act, 2004, hence, is an unspecified item covered under section 4(1)(e) of the Act and is taxable @ 12.5%.
