Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)86ITD135(Kol.)
..... cit v. vimal chand golecha (1993) 201 itr 442 (raj), of hon'ble kerala high court's judgment in the case of a.r. transports v. cit (1990) 185 itr 134 (ker) and of hon'ble supreme court's judgment in the case of cit v. alps theatre ( ..... of hon'ble gujarat high court in the case of cit v. alembic glass industries ltd. (1976) 103 itr 715 (guj) was no longer good in law because of cbdt circular no. 461, suffice to say that hon'ble gujarat high court, in the case of core healthcare ltd. ( ..... itr 471 (sc) and of hon'ble gujarat high court in the case of cit v. alembic glass industries ltd. (supra) was no longer good in law because of cddt circular no. 461, suffice to say that hon'ble gujarat high court, in the case of core healthcare ltd. ( ..... for excluding the element of excise duty from the figure of total turnover for the purpose of computing the profit on export of manufactured goods, while computing the deduction under section 80hhc(1) of the act, read with section 80hhc(3) of the act.1. since, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2004)87TTJ(Kol.)1114
..... has been accepted as well as in the assessment of assessee's purchasers (pp. 126 to 128 of the paper book). it was also contended that the goods transported to delhi by trucks were weighed on weighing scale known as "dhararn kanta". copies of purchase vouchers issued by the purchasers and receipts of 'dhararn kanta' are ..... transaction referred to by the assessee actually took place or not. such corroboration will be but afforded by the evidences of the persons who made the statements, transported the goods, purchased the silver utensils, bank statements, etc. in the instant case, we have observed that the assessee has produced sufficient evidences to prove the genuineness of ..... (pp. 12 to 14 of the paper book). from the foregoing, it is clear that both the reports cannot and does not establish that the goods were not transported from calcutta to delhi when there is overwhelming evidence to the contrary on record.as regards the enquiries in the case of purchasers of silver utensils made .....
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