informed
the Applicant that copy of the board note, being an internal document of
commercial confidence and hence exempted from disclosure, cannot be
furnished ... copy of
Board note cannot be furnished as the same is
internal documents of the Bank and of commercial
confidence which is exempted from disclosure
Mehta v.
State of Maharashtra7 has held that ECIR is an internal document of
the Enforcement Directorate, and unlike ... letter annexed to the summons stated that ECIR being an
internal document, cannot be shared with the Applicant. The
Applicant replied to this summons
annum, effective from 01.04.2005. As per the internal
document of Thomson Reuters India, referred to as 'Role Beacon', which
provides roles and responsibilities ... supervisory functions in addition to certain
technical functions, as per the internal document of Thomson Reuters
India referred to as 'Role Beacon
filed along with the appeal on 26th February, 2020, was certain
voluminous documents; hence, the appeal filed on 26th February, 2020 was
complete, both ... raised by the Registry of this Court and relying on
N.V. International supra for the proposition that the appeal first filed on 26th
February
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
whether ECIR can be considered as the FIR and not an internal
document, this issue has been addressed and directly decided by the
Division Bench ... PMLA. The Division Bench categorically
observed that ECIR is an internal document of the Enforcement
Directorate, and unlike FIR, it is not a public document
narrated by the Ld. CIT(A) are part of the internal documents
circulated by the Investigation Wing and used against the assessee without
impugned order.
Any and every document cannot be and is not an incriminating document. No
addition can be made for a particular assessment year without ... altering the income of the assessee based on any incriminating
documents - internal para 10 of the quoted judgment at page 121 of the impugned order
documentation, whether submitted by
the aspiring bidder or the internal documentation/ file noting, etc, have
been maintained and produced. The DG has also stated that ... contravention of the provisions of the Act. There is no
evidence or document in respect of entering into any anti-competitive
agreement in present matter
Sustainable
Development", as culled out from Brundtland Report and other
international documents, are Inter-Generational Equity, Use
and Conservation of Natural Resources, Environmental
Protection ... Even otherwise once these principles are accepted as part of the
Customary International Law there would be no difficulty in
accepting them as part
