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Rupayan Associates (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1995)53ITD268(Delhi)

..... the assessee on demand was also given advance for the job by the bank, as is apparent from page 34 of the paper book, which is a copy of letter dated 21-12-1987 addressed by the assessee to the bank requesting for an advance of rs. ..... it is also a matter of record that the bills submitted by the assessee are got vetted by the bank from the architects, m/s jsa and on their certification the bills are treated as settled (page 37 of the paper book, which is a copy of letter dated 16-3-1989 from the bank to the assessee). ..... we have also carefully considered the submissions made by the ld.representatives of the parties and have perused the relevant record, including the paper book filed by the learned ar for the assessee. .....

Dr. M.G.K. Menon Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)31ITD86(Delhi)

..... after taking into consideration the rival submissions and going thoroughly through the voluminous paper book filed at two stages before us and carefully considering the submissions made by and on behalf of the assessee before the two lower authorities and before us, we are unable to uphold the finding of the cit( appeals).4.1 ..... for consideration and orders of prime minister.4.4 thereafter what is contained in rest of the papers, filed by the assessee, are undisputed facts that the said congress was addressed by renowned international personalities, five in number, which are named above. ..... in the voluminous paper book he has also placed the keynote address delivered by prof.menon and he submitted that it was due to this eminence, high calibre and knowledge of prof. ..... it is wrong to say that there was a contract between the jci conference and the assessee and for that he drew our attention to chitty on contracts, photostat copy of which is placed on assessee's compilation on pages 8 to 10 of the second paper book. .....

income Tax Officer Vs. Sinar Mas Pulp and Paper (India)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)85TTJ(Delhi)794

..... the case to allow the appeal of the assessee.reliance was also placed upon the project report prepared by the said concern to show that it was purely a bankable feasibility report.various pages in the paper book were referred to in order to derive home the point that it was simply a report aimed at foreign investors and the assessee already had in its possession a project report for the said project.19. ..... was also stated that the non-resident company had been engaged to prepare a bankable report for the proposed project of greenfield coated paper & board mill based on captive pulp to be set up in maharashtra, india so as to enable to raise funds from the ..... the outset, we would like to refer to the document titled as "assessment of a greenfield paper mill in maharashtra, india" which was prepared for the assessee by m/s jaakko poyry (asia pacific) ..... our special attention was invited to the project titled "assessment of a greenfield paper mill in maharashtra pune" dated august 1994 prepared for the assessee by the ..... learned and m/s jaakko poyry which read as :- "sinar mas pulp and paper (india) ltd has requested jaakko poyry to prepare an information memorandum for the company's planned new greenfield mill near the city of pune in the maharashtra province with an annual capacity of close to 400 ..... facts of the case are that the assessee is a company incorporated in india for the purpose of setting up a greenfield coated paper and board mill in india based on captive pulp from indonesia. .....

Deputy Commissioner of Vs. O.N.G.C. as Agent of Foramer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)70ITD468(Delhi)

..... ito [1985] 22 taxman 9.5.8 the learned counsel further submitted that an opinion on this point was obtained from the then attorney general, who vide his opinion dated 13-5-90, a copy whereof has been submitted at pages 14 to 17 of the paper book, has clearly opined that the income derived by the foreign company m/s ..... . 1862 dated 22-11-1990, a copy whereof has been placed at page 1 of the paper book ..... a copy of the said judgment was placed at pages 115 to 120 of the paper book. .....

Shri M.S. Aggarwal Vs. D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... dr fairly conceded that income-tax and wealth-tax assessments for assessment year 2000-2001, as placed in the first paper book by the assessee, have been made by the joint commissioner, central circle, kanpur subsequent to the search operations accepting ..... returned by the assessee in the block return.regarding the net profit rate of 5% adopted by the revenue on the basis of seized paper placed in page 1 of the revenue's paper book, we find that the said paper appears to be merely a quotation and not the actual sale transaction. ..... dr has not offered any comments and submitted that the seized paper containing quotation for acron sheets quoted to ici justifies the net profit ..... the evidence found during search would obviously be some documents, papers, slips, books of account or other such tangible material which many confer jurisdiction on the assessing officer for the purposes ..... i due to the mental torture and humiliation signed on the papers and statements wherever the search party asked me to do so without appreciating what ..... counsel submitted that the detailed paper book earlier filed with the stay petition containing documents and paper having a bearing on the points in issues involved in the present appeal may ..... that the statement is a preliminary statement recorded before the search is amply evidenced by the observation of the ao at page 5 of the assessment order to this effect.he further referred to page 101 of the departmental paper book wherein it is indicated that question no. .....

inspecting Assistant Vs. Har Parshad and Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)37ITD241(Delhi)

..... the joint controller of imports and exports informed (vide letter dated 8-11-1985 - copy at pages 9 & 10 of the department's paper book" that information could not be furnished in the absence of file numbers. ..... we have also gone through the various orders of the income-tax authorities and the papers forming part of the exhaustive paper books filed by the department and the assessee. ..... (copies at pages 83 and 84 of the assessee's paper book).the assessee had also written to the federation of indian export organisations (set up by the ministry of commerce, government of india) and the clarification given by it to the assessee vide its letter dated 21-1-1986 was that ..... 30,83,920 to the following parties in terms of the contracts with them :- the full details of the cash assistance received during the year ending 30-6-1980 appear at pages 88 & 89 of the department's paper book and pages 24 & 25 of the assessee's paper book. ..... /27 as cash assistance to the assessee after keeping the amounts of cash assistance attributable to it under its agreement (vide pages 26 - 27 of the assessee's paper book). ..... the erstwhile ministry of foreign trade had also informed all concerned, vide its letter dated 18-8-1971, regarding the provisions for cash assistance (copy at pages 13 - 19 of the department's paper book). ..... it also confirmed that this arrangement could be built into the contractual arrangements between the export houses/exporters and the manufacturers (copy at page 82 of the assessee's paper book). .....

Sial Sbec Bioenergy Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)83TTJ(Delhi)866

..... 44-54 of the paper book wherein the ao has himself admitted that though no new facts or new issues have been raised by the assessee in its written submissions dt. ..... titagur paper mills co. .....

Additional Commissioner of Vs. Nestle India Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)94TTJ(Delhi)53

..... at any rate, from the facts stated and the evidence/material produced in the assessee's paper book, we are of the view that the technical assistance agreements in question were essential for the purpose of the business of the assessee during the assessment years ..... it included oral advice or supply of documents or samples, manuals, plans, papers and/or other material.the swiss company undertook to supply to the assessee-company complete ..... counsel argued that the assessee produced voluminous material before the ao as was evident from the paper books of the assessee. ..... to 279 of the paper book for asst. ..... to 245 of the paper book for asst. ..... 546 to 548 of the paper book that enumerated the visits by technical personnel during the period 3rd march, 1995 to 12th ..... 403 to 404 of the paper book and pointed out that technical instructions were divided in 5 main groups that were :-------------------------------------------------classification code name------------------------------------------------- gi general instructions the learned counsel pointed out that there were several thousand gi, mi, cp, tm and li ..... he referred to the voluminous paper books filed by the assessee and submitted that all the evidence and material had been furnished by the assessee before the authorities below and the assessee was not relying upon any ..... 349 of the paper book and pointed out that during the year 1997, the assessee had achieved the record level of exports and had established itself as a leading exporter of value .....

Pioneer Publicity Corpn. and ors. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... has submitted that names and addresses of the four parties from whom the cash was received was duly supplied and the same appears at page 114 of the paper-book which contained bank account of vijay bank showing particulars of the parties and the amounts of cheques. ..... 158bc only on the basis of evidence found during the course of search and since no incrementing paper was found during search and seizure indicating suppression of purchase consideration no adverse inference could be drawn in the ..... it was also contended that investment in the said property was disclosed and there was no paper or incriminating document or any evidence whatsoever found during the course of search on the basis of which inference could be drawn that the assessee suppressed ..... , a sister concern, was searched and certain loose papers relating to the assessee-company were found and seized ..... though the assessee had denied that the said papers belonged to him or the construction/renovation expenses mentioned therein related to this house but this is supported by ..... 9th september, 1996, explained that this is a rough paper but subsequently it changed its stand and stated that these are expenses for diwali 1995 and the same are accounted for the ..... before the ao that no document or paper indicating payment over and above rs. ..... the diaries and other papers found do not have any indication that moneys shown to have been advanced have fully been recovered and was available on the date of search with the partners as cash-in- .....

Yog Raj Soni Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)108TTJ(Delhi)912

..... expenses incurred on labour, materials and other expenses, copy of labour charges account, copy of staff salary rolls from october, 1997 to march, 1998, copy of cash book from february, 1998 to march, 1998, as placed in the paper book page nos.23, 29 to 54, and do not find any mistake therein. ..... we have verified the copies of wages register placed in the paper book and found that same are as per provisions of the respective act. ..... 80 of the paper book. .....