imaginary hypothetical figures. In fact, it is
amply clear that the unsigned unregistered MOU's have just been submitted by the
assessee to give ... section 2(22)(e) of
the IT Act. Hence the unsigned and unregistered MOU's have no evidentiary
value.
6.4.4 Without prejudice
that the Tribunal is not an
investigating authority. He submitted that the MOU on page 42 of the Paper Book
is referred ... authenticity cannot
be doubted just because the assessee has submitted the unsigned copy in the paper
book. He submitted that this is not a case
dispute that the learned lower authorities had
allegedly come across an MOU between the assessee/co-vendor alongwith
Mrs. Sheetal Sanjay Nikam & Mrs. Surekha ... undisclosed income by
the Assessing Officer after placing reliance of above stated MOU as well as the
search statement(s) recorded
Four Pillar Communication Private ... vs Assistant Commissioner Of Income Tax, ... on 25 June, 2025
IN
Dy. Commissioner Of Income Tax, Central ... vs Four Pillar Communication P Ltd Mumbai, ... on 25
Dy. Commissioner Of Income Tax, Central ... vs Four Pillar Communication P Ltd, ... on 25 June
Four Pillar Communication Private ... vs Assistant Commissioner Of Income Tax, ... on 25 June, 2025
IN
Dy.Commissioner Of Income Tax, Central ... vs Four Pillar Communication P Ltd, ... on 25 June
Four Pillar Communications Private ... vs Assistant Commissioner Of Income Tax, ... on 25 June, 2025
IN
Four Pillar Communication Private ... vs Assistant Commissioner Of Income Tax, ... on 25 June, 2025
IN
