assessment proceedings filed Copy of Certificates of STT paid in Form No: 10DB ... which STT
form collected as as per Form which STT collected as
10DB per Form10DB 10DB collected as per per Form
Form 10DB 10DB
assessee on the ground that assessee failed to submit
form Nos.10DB and 10DC along with return of income.
3. On appeal, ld. first appellate ... assessee are concerned, there is no dispute,
she has filed form Nos.10DB & 10DC belatedly i.e. during the
assessment proceedings. The evidence exhibiting
sales figures of intraday share transactions was verifiable from the
10DB report but the Assessing Officer had not considered these figures. The
details of purchases ... sales of
intraday shares transactions as per 10DB report, the sales figures cannot be
doubted. As per the above working, there was a profit
Paper Book filed by assessee wherein the Form No. 10DB is contained
to demonstrate that STT was paid on assessee's own transactions
that a complaint could be filed only if
the sound emissions exceed 10dB(A). Despite that, the PCB has
issued Exhibit R6(b), directing
system or any other noise source
is being used shall not exceed 10dB(A)
above the ambient noise standards for the
area
share transactions shown
under the head business income as per Form no. 10DB furnished (33
forms). It is pertinent to mention that this ... contended by the assessee that total STT paid as per Form 10DB
was Rs.1,93,73,008/- on derivatives, speculative transactions and
shares transactions
Options, Rs. 66,22,584 for
shares transaction as per Form 10DB.
Based on the aforesaid grounds, the Learned AO reworked the net profit from
