internal documents, i.e., internal
procedures followed by the assessee. Both of them have made reference to
the internal documents prepared by the assessee only ... documents. Hence the flaw, if any, in the availability of internal documents
would not render the external evidences such as, invoices, delivery challans
facts of
the case, the appellant was directed to submit further supporting
documents / evidences to substantiate the objection / claims raised
in the grounds of appeal ... convenience
the name of the party is written in short in internal documents.
Sample bill has been enclosed at page no 6-158. The said
expediting) and deliver
the Equipment on FCA basis (read with Documents), to agreed international airport in the
country- of the export ... expediting) and deliver
the Equipment on FCA basis (read with Documents), to agreed international airport in the
country of the export
that the assessee remained under an
obligation to maintain documents giving various details about the
international transactions, viz. nature and terms; FAR analysis; record ... group, shall also keep and maintain such information
and document in respect of an international group as may be
prescribed.
Explanation.--For the purposes
documents sought to be relied
upon by the appellant to negate the disallowance made by
the A.O. are not third documents which could support ... Similarly,
copy of credit note issued by appellant is only an internal
document. Copy of bank statement is only a proof of
payment and nothing
obtain ISO certification to the effect that
international documentation and processing are in line with
the technical standards prevailing in the industry. According ... Appellant. The ISO certification pro vides an affirmation that the
internal processes that
These arrangements came to be referred to in BOI's
internal documentation as BCCI's usual deal They were
said by those dealing ... view highly artificial
and was referred to by BOl, both in contemporaneous
documents and during the course of the oral evidence, as
a form
These arrangements came to be referred to in BOI's internal
documentation as BCCI's usual deal They were said by those dealing ... view highly artificial and was referred to by BOl,
both in contemporaneous documents and during the course of the oral
evidence, as a form
Mohan Thakurdas Gurnani, Navi Mumbai vs Dy Cit -Cc-5(2), Mumbai on 17 November
Mohan Gurnani, Navi Mumbai vs Dcit Central Cirle - 5(2), Mumbai on 17 November, 2023
