Delhi VAT extend last date of online returns

[neharani]

• To avail section 32(2) depreciation claim it is not necessary that business carried on in following previous year. [The Serendipity Apparels Private Limited vs. CIT] (ITAT Ahmedabad)]
  
• Satisfaction is a prerequisite for initiating assessment proceedings against any other person under section158BD. [The Assistant CIT vs. M/s. Apoorva Caterers] (ITAT Mumbai).
  
• In absence of return of notice sent by speed post it will be presumed to be delivered. [Petronet LNG Limited vs. DCIT] (ITAT Delhi).
  
• Delhi VAT extend the last date for filing of online returns for the 1st and 2nd quarter of the year 2015-16, in forms EC-II and EC-III to 30/11/2015. Notification No.F.3(315)/Policy/VAT/2015/ 1003-1014 dated12/11/2015.
  
• Service tax department issued clarifications on various aspects of Swachh Bharat Cess and guidelines for speedy disbursal of pending refund claims to exporter of services.
  
• CBEC issues guidelines for speedy disbursal of pending refund claims to exporters of services.
  
• Central Board of Excise and Customs issued Notification No. 108/2015-Customs (N. T.) dated 13th November, 2015.