Anand Rathi Direct India Pvt Ltd Mumbai-A Bench
herewith Form 10DB showing the amount of turnover and STT
paid for each segments in support ... books of account but
only placed reliance on form 10DB issued by the broker. This is
a clear refusal of submitting the information as required
basis that the assessee did not file form 10DB without allowing an
opportunity to the assessee to furnish the same.
4. The learned counsel ... without giving any opportunity to the assessee to file form
10DB and without calling for the same has rejected the assessee's
claim
Officer observed that
the assessee needed to claim the STT via Form 10DB .
However, assessee submitted the Form 10DB but there has
been no claim ... course of his business as column no. 5 of
the form 10DB is Nil (nothing is mentioned). Column 5 is for
the value
mentioned in the Investment account filed during the
regular course. Form No.10DB evidencing payment of Security
Transaction Tax on transaction entered on Stock Exchange
time the noise level at the boundaries of
Gurudwara Sahib exceeds 10dB(A) above the ambient noise
standards for the area
payment of such tax was
also produced in the prescribed form 10DB. The A/R stated that rebate u/s 88E in
respect
payment of such tax was
also produced in the prescribed form 10DB. The A/R stated that rebate u/s 88E in
respect
