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
respectively, which
goes to show that these consent letters were backdated.
• Learned Counsel drew our attention to the Complaint made to the Assistant
Commissioner ... respectively, which shows that the consent letters
were backdated to establish that the Board Meeting had indeed not taken place
Respondents could not have acted de hors the notified recruitment
scheme.
(v) Backdating of revised vacancy list and lack of transparency:
The letter dated ... list reflecting the withdrawal of AAO
vacancies was uploaded on 07.12.2023 but backdated to 30.11.2023,
i.e., prior to the declaration of results. Such backdating
that, the
assessee has furnished VAT returns belatedly to cover up the
backdated sale bills issued to the customers to show sufficient
cash balance ... claimed that, the assessee has filed belated VAT returns
to cover backdated sales, but going by the history of the assessee
in filing
declared on 21.05.2018
with effect from 01.04.2009. So, 01.04.2009 is the backdate which has
been given by Canara Bank, but actual date of classification ... take the backdate as the date of classification, the purpose and object
for giving the grace period will not be fulfilled. If date of classification
deemed accurate under
the Apprentice Act 1961 (Amendment) 2014?
Q7. Can a backdated Offline contract be generated under the Apprentice Act
1961 (Amendment ... backdated Online contract be generated under the Apprentice Act
1961 (Amendment) 2014?
Q9. Can an Offline contract be generated backdated after completion of
Apprenticeship Training
deemed accurate under
the Apprentice Act 1961 (Amendment) 2014?
Q7. Can a backdated Offline contract be generated under the Apprentice Act
1961 (Amendment ... backdated Online contract be generated under the Apprentice Act
1961 (Amendment) 2014?
Q9. Can an Offline contract be generated backdated after completion of
Apprenticeship Training
deemed accurate under
the Apprentice Act 1961 (Amendment) 2014?
Q7. Can a backdated Offline contract be generated under the Apprentice Act
1961 (Amendment ... backdated Online contract be generated under the Apprentice Act
1961 (Amendment) 2014?
Q9. Can an Offline contract be generated backdated after completion of
Apprenticeship Training
deemed accurate under
the Apprentice Act 1961 (Amendment) 2014?
Q7. Can a backdated Offline contract be generated under the Apprentice Act
1961 (Amendment ... backdated Online contract be generated under the Apprentice Act
1961 (Amendment) 2014?
Q9. Can an Offline contract be generated backdated after completion of
Apprenticeship Training
guidelines also suggested observance of
special indicators for bogus sales or backdated sales. However, the ld.AR
contended that the AO has made any such ... assessee. There is no finding that the
sales invoices are fabricated, backdated, or unsupported by stock movement.
There is also no rejection of books
