determining the sale price. The ld. Counsel for the assessee
furnished chart tabulating the method followed by assessee in the assessment years
starting from assessment ... chart furnished by assessee
tabulating the most appropriate method adopted by assessee since AY 2004-05 till
AY2013-14 is reproduced herein below:
Assessment Year
preceding assessment years. The learned AR for the assessee filed
chart tabulating the details of appeals for earlier assessment years
before the Tribunal, wherein these
Shri J.D. Mistri, at the outset, placed on record
ground-wise chart to submit that substantial issues are covered by earlier
order ... Tribunal as well as Hon'ble High
Courts as tabulated in the chart. It was submitted that facts are pari-materia
the same
industry as available from published data. The comparison is
tabulated below.
Comparability chart of different companies in same industry
Name of the A.Y. Gross
assessee
has filed a chart at page 70 of the Paper Book giving tabulating G.P. ratio in
preceding three assessment years, the same
that can be taxed. The assessee has furnished a chart before the First
Appellate Authority tabulating G.P declared during the assessment years
appellant is tabulated annexed as Annexure 1.
We have also enclosed copies of bank statements reflecting transaction as per
the chart enclosed. Further the appellant
Dcit Cc 8(1), Mumbai vs M/S Jainam Investments, Mumbai on 25 February, 2021
M/S. Growmore Research & Assets ... vs Dcit Cent. Cir. - 4(3), Mumbai on 30
M/S Moongipa Development & ... vs Dcit Central Range 7(3), Mumbai on 3 May
