same. It was also contended that on the basis of Structural Audit Report, the
society was required to carry out major repairs of the building
practising the
profession of a Chartered accountant and carrying out the audit,
internal audit, accountancy, risk management, direct and indirect tax
advisory, regulatory advisory ... reporting,
financial accounting, financial statement audit, independent controls
and system process consultancy, internal audit, regulatory compliance
and reporting, tax structuring, tax compliance, international taxation,
taxation
M/S Sanjivaini Parenteral Ltd., M vs Dcit Circle- 15(3)(1), Mumbai on 27
Asia Investments Private ... vs Assistant Commissioner Of Income Tax ... on 27 November, 2025
IN THE
sales,that for the TP
purposes the assessee had amended the audited accounts by excluding the cost of
purchase for calculating operating cost ... cost,that it was not entitled to amend the basic
structure of the audited financials of MTA by excluding the direct cost of purchase,
that
years, and
therefore extraction/production of certain statements took
time; however, the audited cash flow statement forming part
of the financials evidences the source and movement ... reconciliation is not a mere oral claim; it is
a structured working supported by audited disclosures,
showing that the total transactions with ESS aggregate
years, and
therefore extraction/production of certain statements took
time; however, the audited cash flow statement forming part
of the financials evidences the source and movement ... reconciliation is not a mere oral claim; it is
a structured working supported by audited disclosures,
showing that the total transactions with ESS aggregate
fact that it has not filed the
audited accounts together with its return of income. Such a
structural infirmity, at the very outset, erodes ... added back to the
book profits of the appellant by the AO. Audit fees too has
been held as a contingent liability
corporate structure of the
assessee the other expenses like professional tax of Rs. 500/-, expenses of
Rs.10,000/- of ROC fees and Audit fees ... placed on record in the form of Profit & Loss
A/c, Audit Report or any other documentary evidences to substantiate that
business was revived
Ministry of corporate affairs. Audited
annual accounts of the subsidiary company as on 31/3/2013 filed,
shows capital structure of the company