rejected for a number of reasons,
including sham and bogus backdated agreement to sell, failure to produce
the executants, difference between the value indicated
date of their execution and not subsequently by backdating the
agreement as was alleged.
47.In view of the above, the learned counsel
date of their execution and not subsequently by backdating the
agreement as was alleged.
47.In view of the above, the learned counsel
also observed that the loan agreement with Bhagaym Industries
was dated 09.07.2009 (correctly 27.07.2009) while the agreement was shown to be
executed ... then how couid this agreement be executed on
06.06.2009, it means this agreement has been backdated. Therefore the authenticity
of the said agreement
4172 of 2018 dt.11-04-2018 5
stated that the agreement dated 12.09.2017 which is heavily relied
upon by the petitioner at the time ... stated above. It is therefore,
clear that the agreement in question is a fabricated and backdated
document which has been prepared later on only after
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
name
of the applicant, bunker delivery note dated
10.5.2018, copy of the agreement between
Morrito Maritime Inc. and the applicant.
8. In response ... alleged
that the documents have been created and
transactions have been backdated to make out
the case that the applicant is the owner
name
of the applicant, bunker delivery note dated
10.5.2018, copy of the agreement between
Morrito Maritime Inc. and the applicant.
8. In response ... alleged
that the documents have been created and
transactions have been backdated to make out
the case that the applicant is the owner
Analysis of financial performance before purchase of share.
• Copy of share purchase agreement, if any.
• Reason for selling the shares. Business of the investor/company ... shares, since it is one of
the main ingredients to prove backdated purchase of shares.
So far as the basic documents are concerned, they have
Analysis of financial performance before purchase of share.
• Copy of share purchase agreement, if any.
• Reason for selling the shares. Business of the investor/company ... shares, since it is one of
the main ingredients to prove backdated purchase of shares.
So far as the basic documents are concerned, they have
