In this case high court held that payment of employees contribution under the Employees Provident Fund and Misc. Provision Act, 1952 and the Employees State Insurance Act, 1948 is allowable if paid before the due date of filing Income Tax Return or filing of Income Tax Return whichever is earlier even if the same is paid after the due dates as prescribed under these Welfare Acts.
Assessee was entitled to full exemption under section 54F when the full amount was invested by the assessee even though the property was purchased in the joint names for the sake of convenience
Where an alternative mode (Whatsapp and Email) is used and service is shown to be effected of the notice, and is acknowledged , then surely it cannot be suggested that the Defendants had ‘no notice’
All Petrol Stations in Uttar Pradesh to be re- assessed by a Team of State STF, W&M Department, Civil Supplies Department and OMCs says Petroleum Minister
Circular no. 06 of 2005 dated 15/06/2005 regarding the disposal of refunds stands withdrawn with immediate effect. This issues with the approval of the competent authority
If during the course of assessment proceedings, the assessee filed details of claim of exemption of the same u/s.54F of the Act, the Assessing Officer is duty bound to entertain those details and verify the same and if the assessee is found eligible otherwise as per the conditions u/s.54F of the Act, he is bound to allow deduction to the assessee.
Minister of State (I/C) for Labour and Employment, Shri Bandaru Dattatreya launched two schemes One IP- Two Dispensaries and Aadhaar based Online Claim Submission on the occasion of International Labour Day today.
I am directed to refer to your letter Reference No. Confdn/Casual Labour/2015-19 dated 29th June, 2016 addressed to Department of Personnel & Training, New Delhi on the subject mentioned above and to inform you on receipt of your request through the Department of Personnel & Training, the case was referred to the Ministry of Finance, Department of Expenditure, New Delhi for taking suitable action, as deemed fit. The matter was duly examined by the Department of Expenditure, Ministry of Finance and has not been agreed to the request.
It has been decided to prescribe following new procedure as regards import involving High Sea Sale transactions: –i. Bill of Entry / Integrated declaration filed by the Customs Broker/Importer should contain correct and complete details of the “High Seas Sale Buyer & Seller” along with High Seas Sale Commission
Decision of the Division Bench of the Tribunal in the case of ASR Multimetals Pvt. Ltd. (supra) is correct and the appellant is required to deposit separately 10% of the amount of the duty confirmed/ penalty imposed, for preferring of appeal before the Tribunal against the order of Commissioner (Appeals).
