2010 (5) TMI 352

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..... ership - appellant has utilized such facilities for the sales promotion of their business activity - Held that: - It is seen from the records that there is nothing on record to show that after availing such membership, the appellant has in fact utilized the facilities for promotion of business - pre-deposit of amounts involved is waived and recovery thereof stayed till disposal of the appeal
S/ .....

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..... would rely upon the judgment dated 30-1-2009 of the Hon'ble High Court of Delhi in the income tax matter in the case of Commr. of Income Tax v. Samtel Color Limited for the proposition that the amount which has been spent for corporate membership, should be treated as an expenditure for establishment of business. 4. Ld. DR on the other hand would submit that there is nothing on record to sh .....

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..... dicating authority. In view of this, we direct the applicant to deposit an amount of Rs. 90,000/- (Rupees ninety thousand only) within a period of four weeks from today and report compliance on 14-6-2010 to the Asst. Registrar, CESTAT, Bangalore, who after verifying the details, report the same to the Bench. Subject to such compliance, pre-deposit of balance amounts involved is waived and recovery .....

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