CESTAT Hyderabad held that value of freight charged for delivering goods to buyers premises is not includible in the assessable value for the purpose of payment of central excise duty.
ITAT Kolkata held that assessee has discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions. Accordingly addition made towards share capital and share premium u/s. 68 unsustainable.
CESTAT Ahmedabad held that the value of free supplies cannot be included in the gross amount charged for the purpose of levy of service tax.
ITAT Chennai held that exemption under section 54 of the Income Tax Act not allowable to the extent of non-deposit of unutilized amount in Capital Gain Account Scheme. Only proportionate exemption allowed.
The request for a higher pension should be made in Joint Option Form duly signed by both the employee and the employer The EPFO has not issued any standard Format. The organizations are providing Joint Option Form in its format.
Debson Pumps Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) High Court permitted the petitioner to file an appeal after the expiry of statutory period after condoning the delay. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This application has been filed to condone the delay of 109 days in […]
It was held that the Court can allow the Petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 of the CGST Act even after expiry of three plus one months.
