Books at the time of hearing before us.
3. In brief the background is that assessees belong to one family whose
business interests inter alia ... pertaining to the assessment year
2003-04.
5. In this case, the background is that the assessee is in the business of
dealership of petrol
cheque. Shri Dilwale had changed his stand time and again. In
this background it was concluded that the witness was not telling
the truth. Moreover ... neither signed nor written by him. In
this background, CIT(A) concluded that the Assessing Officer is not
correct in concluding that witness had confirmed
farmers community. It was in these circumstances and with the aforesaid factual background that the assessee society was brought into existence. The assessee society ... procurement of Maize for the farmers at controlled price etc. This background necessitated for establishing the assessee trust. As also the activities of the assessee
Income-Tax Officer vs Deccan Gymkhana. on 10 February, 1988
Equivalent citations: [1989]30ITD16(PUNE
sustained it to the extent of 10%, then in such factual
background, no substantial question of law arises for determination and
consideration. Hence the appeal ... itself be invalidated the notice. It was held that
the entire factual background would fall for consideration in the matter and no
one aspect would
isolation, appreciating the
entirety of the circumstances and in the background of
documentary evidence supporting the case of the appellant
which the department has failed ... most part based on surmises,
suspicion and presumption.
In this background, the first appellate authority held that the
admissions made by the assessee in course
India Ltd. and 40% for M/s.Progressive
Contraction Ltd. In this background it was explained that
the contract account and the Balance Sheet ... appointment certificatewas duly issued every year by the
Assessing Officer. In this background it was submitted that
there was no relationship of contractor
only on account of the quantification of the claim.
3. In this background, now in so far as assessment year 2010-11 is
concerned, assessee ... 2554/PN/2012 for assessment year 2009-
10.
5. In this background, the appeal of the assessee pertaining to
assessment year 2010-11 was taken
India Ltd. AIR 1919 PC 91."
7. Thus, in the above background, we may now proceed to examine the
present scheme of amalgamation ... single assessee and not as two assessees.
It is in this background it is to be appreciated that in order to give effect
play, which is akin to
logistics support service provider.
11. In this background, we therefore deem it proper to conclude that even
according ... preamble so as to throw light on the
circumstances and the background in which the same has been issued. Secondly, it
is well understood that
