agreed to sell the shares
@Rs.70 per share. Since the MOU was unsigned and stamp papers of
Rs.100 were purchased in April ... against outstanding
amount of the share Allottees. A scanned copy of unsigned MOU has
been made a part of quantum assessment order.
3.8 The assessee
search for
invoking section 153 C of the Act. The unsigned MOU between
SR Resorts Pvt. Ltd and M/s Kouton Retails Pvt. Ltd.
(Searched
reached by the individuals named as
beneficiaries in the unsigned MOU so impounded, besides relying on
the two decisions of the Apex Court, reported ... further contended that no addition can be made based on
unsigned MOU. The ld. CIT(A) on consideration of the contention of
the MOU impounded
unsigned memorandum of understanding between assessee and
a seller of land as well as an unsigned receipt issued by seller was
recovered - Said MOU
unsigned memorandum of understanding between assessee and
a seller of land as well as an unsigned receipt issued by seller was
recovered - Said MOU
preamble of the MOU, purchaser, M/s Sahara India has
acquired land admeasuring 102.55 acres and by this MOU, they
wanted to make total land ... Before Assessing officer,
appellant-has produced copy of this MOU, which is updated and
unsigned. Before me in the paper book, it is dated
executed another MOU dated 19.02.2008 ExCW1/C", the witness
replied affirmatively and that after the execution of said MOU ExCW ... said MOU and further stated that he does not remember the date etc. on which the
stamp paper for the MOU was prepared/procured
Ambawatta Buildwell Pvt Ltd vs Imperia Structure Limited & Ors on 10 May, 2019
Author
Providential Multi-Trading Pvt. Ltd vs Maharashtra Maritime Board on 30 May, 2019
Equivalent citations
Tarsem Garg, Ambala Cantt vs Pr.Cit, Central , Gurugram on 19 August, 2019
IN THE
