TMI Blog2022 (12) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... d without reference to limitation but ensuring compliance with all other statutory conditions, including pre-deposit. Addition made on account of miscellaneous income - resale of software licence - rewards - freight charges and packing forwarding charges - HELD THAT:- The assessing authority has not even bothered to advert to the explanation that has been set out and has rejected the same in a single line. Since the Court finds the explanation put forth by the petitioner tenable in law, the addition on this score is set aside - Petition disposed off. - W.P.Nos.3861, 3866 & 3869 of 2020 & WMP.Nos.4581, 4586 & 4587 of 2020 - - - Dated:- 7-11-2022 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr.C.Baktha Siromon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is in possession of the records confirms that there is neither letter dated 29.11.2017 nor a pendrive found therein. Learned counsel for the petitioner is also not in a position to produce any other acknowledgment in support of the alleged production of records before the petitioner. 4. Faced with this prospect, learned counsel for the petitioner would request that the petitioner be permitted to file an appeal before the statutory authority with all materials in support of its claim of exemption for sales return. Learned Government Advocate does not object to this submission which is also supported by an endorsement made by learned counsel for the petitioner on behalf of petitioner. 5.The request is acceeded to. Appeal, if filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o misc. income. So there is no question of tax on such amount as sales is not involved in it. Resale of Software Licence: This amount is taken from the company all India Annual Report. Tally software package was installed in the system of our few dealers of other states directly from our Head Office at Bangalore through on line. So there is no question of sales, resales or tax involved in it in the state of Tamilnadu. Packing forwarding, Rewards and Freight charges: This amount has also taken from the Company Annual Report for Pan India. This amount is the freight accounted at HO for the Primary transportation cost from the Factory to respective Sales offices and related packing cost. We are delivering the materials to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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