which are debited to profit and loss account.
ii) Transactions where memorandum entries are passed which only effect the balance
sheet.
3.3.2. As regards transactions ... With regard to other types of entries namely, transactions werhe memorandum
entries are passed which only effect the balance sheet, the assessee submitted that these
foregoing provisions of this
clause, when it consists of any entry or memorandum made by him in
books kept in the ordinary course of business ... discharge of professional duty etc:When the
statement consists of an entry or memorandum made by such person in
the discharge of professional duty
make arrests of absconding accused in
that case and after making entry in the station diary they
had left for the village. It is contended ... custody
but the memorandum was prepared in the police station
at 2.30 p.m. of 30-7-2008. After preparing memorandum,
entry of arrest
favour
of defendant No.4 at Ex.D.3; memorandum of entry at
Ex.D.4; original registered sale deed dated 8.6.1959
executed by CITB ... Agreement dated 16.10.1998.
Ex.D.4: Memorandum of Entry dated 16.10.1998.
Ex.D.5: Registered sale deed dated 8.6.1959.
Ex.D.6: Registered sale deed
deposit of original title deed and has
participated in recording memorandum of entry.
Under the aforesaid agreement, Abdul Rahim Khan
10 O.S.No.2638 ... notice and postal acknowledgement,
loan agreement, undertaking letter, confirmation
letter and memorandum of entry drawn and the
same are marked
37100/2017 7
Registrar shall verify the entries in the memorandum for
their accuracy and completeness and enter the particulars
thereof forthwith in the Register ... prescribed fee for
registration, the Local Registrar shall verify the entries in the
memorandum for their accuracy and completeness and enter the
particulars thereof forthwith
M/S. Mangatram Arora Finance Ltd., ... vs Dcit Cent. Cir. - 43, Mumbai on 15 March
repayment of the loan and the same was extended by Memorandum of Entry for extension of Equitable Mortgage on 09.02.2011. The respondents submitted the Partition
which contains successive entries of items maybe a good
memorandum book but until those entries are totaled or balanced or both
as the case ... which
contains successive entries of items maybe a good memorandum book but until
those entries are totaled or balanced or both as the case
course of business, and in particular when it consists of
any entry or memorandum made by him in books kept
in the ordinary course
