noted that assessee has submitted a
10
Jabil Circuit India Private Limited
CPA certificate. It noted that the said certificate furnished has no basis ... have been rendered to the
assessee have not been certified by the CPA. It noted that the assessee failed to identify
the employees who were
allocation of cost based on approved
allocation key and certified by the CPA certificate is
relevant. The revenue cannot reject the CPA certificate
since ... document must be supported by
authentic documents, which includes authentication by
the CPA. Therefore, the certification of allocation key and
the same was authenticated
allocation of cost based on approved
allocation key and certified by the CPA certificate is
relevant. The revenue cannot reject the CPA certificate
since ... document must be supported by
authentic documents, which includes authentication by
the CPA. Therefore, the certification of allocation key and
the same was authenticated
allocated either to the
assessee or different entities have not been furnished;
CPA certificate furnished towards allocation of IT cost does
not provide the details ... well as its allocation amongst various group entities by
furnishing the CPA certificate, but, it has not provided the
financials of the AE to show
short a time for him to coordinate with his CPA
Shri. Haresh C. Sheth vs. ITO (IT), 4(2)(1), Mumbai 8
ITA No. 1380 ... communicated with ld. ITO on
23.12.2010.
(iv). Assessee wanted to contact his CPA in USA to explore the possibility for
getting TRC within time
Assessee was committed to make a ship available for performing the
CPA with Steel Authority of India Ltd., as its own Vessels were not
available ... Assessee was committed to make a ship available for performing the
CPA with Steel Authority of India Ltd., as its own Vessels were not
available
into paid in
equity capital and this can be verified from the CPA certificate dated
18
ITA NO.2301/MUM/2015
allowable as the
accounts of SAIESF were not audited by CPA in USA or by any Chartered
Accountant in India. According to him, the completeness
expenditure and its allocation among
various group entities by furnishing CPA certificate duly issued by the
competent person. The Ld. counsel further argued that
collected (see S.R. Kosti v. CIT [2005] 276 ITR
165 (Guj. ), CPA Yoosuf v. ITO [1970] 77 ITR 237 (Ker. ), CIT v. Bharat General
