their bank account and, thereafter paid back to the assessee. It this background it was informed that the payment of commission was not genuine. Consequent ... from the assessee the case was transferred to Delhi.
3. In these background the Revenue felt that in this case the income has escaped assessment
claimed depreciation just to inflate its non-taxable income. In this background the investigations were carried out by the AO. The first issue which ... shall qualify for the benefit of Section 80-IA.
13. In this background the assessee contended that the steam so taken out from the turbine
huge variation in the price/valuation of
shares,AOthen ventured intoexamining the background facts of the
entire issue leading to acquisition and sale of shares ... instead
it is 8.90%.
6. The AO, thereafter, traces the background of transaction of
acquisition and sale of shares of SBPL which has been discussed
holding that
the revenue received by the Appellant from provision of background screening and
investigation services is in the nature of 'Royalty ... holding that
the revenue received by the Appellant from provision of background screening and
investigation services is in the nature of 'Royalty
holding that the revenue
received by the Appellant from provision of background
screening and investigation services is in the nature of
'Royalty' under ... business of providing human resource
screening service including pre-employment background
screening, employment, education verification services and
investigative due diligence services to its customers
that the revenue rece ive d by the
Appellant from provision of background sc reening and
inves tigation ser vices is in the nature ... cost charges
recovered by the Appellant fro m HireRught Background
Sereening Incha L.I.P is in the nature o f income as provide
that the revenue rece ive d by the
Appellant from provision of background sc reening and
inves tigation ser vices is in the nature ... cost charges
recovered by the Appellant fro m HireRught Background
Sereening Incha L.I.P is in the nature o f income as provide
reliance placed by the ld. AO on the said decision in the
background of the facts of this case are totally misplaced. The said
decision ... appellant's
submission, it is pertinent to explain the background facts which gave rise to the advance given to
Govinda being written off:
BACKGROUND
assessee, after explaining the entire
facts and background of the case, submitted that the assessee was
granted perpetual lease in respect of commercial plot ... case assessee was not the owner of the
property and on this background the judgment was rendered and
would be inapplicable on the present case
have taken up assessment of Wealth Tax
of the appellant. In this background, I am of the view
that ends of justice would ... taken up assessment of Wealth Tax of the
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appellant. In this background, Ld. CIT(A) has rightly held that the addition
is restricted
