directly
for the 'Restoration Activity'. Thus, the assessee provides
alternative route of telecommunication which is end to end
connectivity to VSNL, in case ... traffic on SMW3 cable. For this purpose
the FLAG provides alternative route for transmission of data using
its spare capacity available with
proceeds directly. As a result, the
payment was made through an alternate route that is via Everest Metal Nigeria
Ltd., a known and registered business
constantly involved in R & D lo achieve cost reduction
through alternative process routes, manufacturing excellence and
reduction in energy costs.
(v) Tonira should also
company no other alternative but to comply with their requirements with
some commercial arrangement. In this process, KIL routed the payments to
these contractors through ... company no other alternative but to comply
with their requirement with some commercial arrangement. In this
process Koatex Industries Ltd. (Koatex) routed the payment
upon the assessee to either
follow the route as prescribed in clause (a) or in the alternative to place
for the consideration
upon the assessee to either follow the route as prescribed in
clause (a) or in the alternative to place for the consideration
applicable in the case of the appellant.
3
3. As regards alternative claim of the assessee regarding allowing
write ... debt, because, same has not been
routed through the profit & loss account earlier. Alternatively, she
argued that this should be allowed as a business
pipeline along the alternate alignment. Various
service lines as mentioned sub-clause (h) were also required to be re-
routed as per the requirement ... that case. The re-routing of the road, pipelines and other service lines
had to be done as per the alternate alignment prescribed
viib) is
concerned.
12. The Ld. AO, in the alternative, has invoked the provisions of
Sec.68 . However, upon perusal of assessment order, we find ... unaccounted
money was routed back in the garb of share application money. In the
absence of such a finding, the alternative, as proposed
Skol Breweries Ltd, Mumbai vs Assessee on 29 July, 2011
IN THE INCOME TAX APPELLATE
