them to
other entities. This diversion was covered up by backdated
agreements / invoices / false statements with regard to the utilization
of the GDRs proceeds ... scheme of the Company by legitimizing diversion of GDRs proceeds
through backdated agreements / invoices, etc. The WTM have also
concluded that he not only aided
Satya Prakash Gupta, New Delhi vs Dcit, Cc-19, New Delhi on 9 March, 2022
Naveen Grah Nirman Sahakari Samiti vs Competent Authority on 25 April, 2003
Equivalent citations: (2005
2024
Sh. Balbir Singh , Alwar vs. ACIT
16. That allegations of backdating agreements often arise when old stamp
papers are used. However ... stamp paper does not inherently
signify that an agreement has been backdated. The date of execution of the
agreement is a factual matter, typically corroborated
revenue is concerned that the assessee has made
agreement with GIDC only after the claim of the assessee was disallowed ... identical, therefore, the claim of the assessee based on the
backdate agreement cannot be considered. We find that the submissions
revenue is concerned that the assessee has made
agreement with GIDC only after the claim of the assessee was disallowed ... identical, therefore, the claim of the assessee based on the
backdate agreement cannot be considered. We find that the submissions
Crores along with interest as financial debt on the
basis of an agreement dated 11.05.2021. Appellant claims that this is contrary
to the audited records ... Techindia Nirman Limited. Basis the agreement and which
was a non-existent agreement. Appellant claims that he agreement is backdated
by three years. Moreover
Naresh Sevantilal Shah & Anr vs M/S. Malharshanti Enterprises & Ors on 17 September
Manish Jaju vs Malharshanti Enterprises & Ors on 17 September, 2024
NATIONAL COMPANY LAW APPELLATE
Naresh Sevantilal Shah & Anr vs M/S. Malharshanti Enterprises & Ors on 17 September
