rejected for a number of reasons,
including sham and bogus backdated agreement to sell, failure to produce
the executants, difference between the value indicated
period under reference, i.e. 1997 to 2000.
Further, the said rent agreement/lease deed
mentions that the lesser Shri Hardaljeet Singh ... purportedly
(Annexure E3) issued on 13 November, 2001
appears to be forged/backdated. It would be
seen that the submitted certificate is signed
Commissioner Of Income Tax vs M/S Associate Techno Plastics P. Ltd. on 21 November
Raees-Uz-Zama And Anr. vs State Nct Of Delhi on 3 May, 2013
Author
made on 30th September, 1998, more
than a year after the purported agreement dated 14th August, 1997 between
the assessee and GIPL. Consideration ... other hand, the Assessing Officer held that the assessee had backdated the
transaction of transfer of shares as the market price of NIIT shares
