Case Law Details
Case Name : Commissioner Of Income Tax Vs Hindustan Coca Cola Beverages Pvt. Ltd. (Delhi High Court)
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Courts :
All High Courts Delhi High Court
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Delhi High Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. (Judgement is Reproduced below) on the issue of whether payment for acquisition of diverse business and commercial rights, in the course of acquisition of business under a slump sale, are intangible assets eligible for depreciation although classified as ‘goodwill’ in books of account held that rights and benefits acquired in the nature of marketing and trading reputation, trading style and name, marketing and distribution territorial know-how, information of consumption patterns and
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Incase of belated return i.e. beyond the due date , will the reseipt of refund be affected???What are the legal provisions in regard of refunds??
Filing of delayed return of Income.
Dear Sir: My friend is a service provider in Airport. His turnover exceeds Rs.10 lakhs in 2008-09. he started his profession from 2007 -08 and also registered for service tax during 2007-08.But he did not filed his return from 2007-08 itself. he also having the TDS certificate. can he file the return in this month for both 2007-08 & 2008-09.is it becomea invalid return if he files the return of 2007-08. How AO wiill treat this case. He did not paid service tax. pls help me in this regard. My mail ID is vprasad918@gmail.com.