statement under Form 52A is
used by the Department to check inflation of expenditure by film
a producer, and to enable to get information about
duty of the State Commission to have checked such inflated claim and the State Commission should have dismissed the complaint on the ground of pecuniary
ignoring the various
facts of the case that the assessee has inflate the
sundry creditors in the garb of sec.40A(3.) read with
rule ... profit thereupon
and hence it becomes all the more necessary to check
the inflation in disguise of sundry creditors
duty of the State Commission to have checked such inflated claim and the State Commission should have dismissed the complaint on the ground of pecuniary
India. After seven years of the said journey, due to audit check recovery of the
entire amount along with interest was ordered, which the applicant ... claims were made in the respondent organization. Due to the said check,
the inflated claim of the applicant has also come to light. As provided
enclosed the original air fare charged by the Air India and the inflated claim made
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OA/21/ 283/2017 ... claims were made in the respondent organization. Due to the said check,
the inflated claim of the applicant has also come to light. As provided
supposed to be insured and the bank staff normally checks them for any inflation. He also held that the assessee's explanation was bona ... that the bank staff would have pointed out the inflation as they were regularly checking the stock is not correct because the stock statement
prudence check.
If the actual expenditure is found to be inflated,
whether by inflating the cost by making purchases
from group companies at high rates ... each scheme. There is no system or procedure in
DERC to check the rate of different items of purchase
numbering thousands after making market surveys
held the charges as proved. He concluded that the appellants had highly inflated the costs of the extra items billed in the supplementary invoice ... that the department came to know of the inflated amounts of extras only on resuming and checking their supplementary invoices later. As indicated
tested without any prior checking and adjustments. The customer did not allow checking of cleanliness of air cleaner element, tyre inflation, tuning etc. prior ... After fuel consumption test, Air cleaner element was checked and found dirty and cleaned. Tyre inflation pressure in right front wheel was found 2psi less