2017 (8) TMI 1445

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lient/principal on actual basis as per the pre-arrangement is not to be included in the taxable value - the direction for verifying such thing is proper. Time limitation - Held that:- The notice issued on 17.10.2005 will cover period from 01.04.2004 without the invocation of extended period. The ST-3 return for half year ending 30.09.2004 is required to be filed on or before 25.10.2004, the not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he same reimbursed, then such amount cannot form part of taxable value. To ascertain and identify the actual facts of such reimbursable expenses from the other expenses which are on standard rates, Commissioner (Appeals) remanded the matter to the original authority. The original authority was directed to examine the documents and to pass order afresh on quantification of tax liability. He also re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the Commissioner (Appeals) erred in calculating the limitation period. The notice issued on 17.10.2005 will cover period from 01.04.2004 without the invocation of extended period. The ST-3 return for half year ending 30.09.2004 is required to be filed on or before 25.10.2004, the notice has been issued within one year of such relevant date. Accordingly we note while calculating the tax liabi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X