Asst Cit 19(3), Mumbai vs Rahul Premnath Bhatia, Mumbai on 9 October, 2018
also observed by the AO that there was; another
cancellation agreement dated 05-03-2010, which was much before the
payment of premium and conversion ... with date and time using the
automatic machine and backdating is not possible as the said machine is
directly.-connected with the server