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standard mark sheet issued by recognized board not received. The received BAP course certificate of the applicant is equivalent to 12th standard of RBSE

disposed of with keeping open the issue whether the course of BAP is equivalent to 12th from Vardhaman Senior Secondary Examination or not. Amit Sahai

reliance by the A.O on the Benign Assessment Procedure (BAP) in the course of estimation of the profit element involved in making of purchases

consultancy service agreement dated July 01, 2013 (attached as Annexure 1), with BAP for availing quality control services for certain accessories, ie, shoes and bags ... December 2016 during the course of Transfer Pricing (TP) assessment proceedings. 4. As per the said arrangement, BAP provides consultancy services in relation to quality

consideration. It cannot be given as a matter of course in every case coe ERR BAP A. oa OA/7 16/2020 where Govt. servant

trade, the task force group for diamond industry, after considering the BAP scheme, recommended presumptive tax for net profit calculated ©2% of trading activity ... Group without appreciating the fact that Rajendra Jain p himself, during the course of search, admitted that he is indulged in providing accommodation entries without

course of Hearing, in support of his stand taken in the pleadings Ld. Counsel for the spwicant has placed BaP&T OMs in support

certain parties, on the basis of statement recorded from them, during the course of search in their cases, ignoring, the fact that the assessee ... Ministry of Commerce and industry, which after considering the Benign Assessment Process (BAP) scheme recommended a net profit of 2% for trading activity

also submitted that the same arguments were presented during the course of ITA Nos.125, 126, 226 & 227/Bang/2019 Page ... Amount in Nature Name of Vendor Country INR Computer Warehouse Limited Nigeria BAP 22,39,64,688 commission WAREEF UNITED Saudi Towards COMPANY Arabia

profit rate for computation of Income Tax under the Benign Assessment Procedure (BAP) introduced in 2007-08, from 6.0% to 2.5% so that exporters ... same which is not the case now as the BAP has remained a scheme on paper only. Observing the interest of taxpayers, size