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persons. It was also seen that various concerns controlled by Shri Vikas Berlia have introduced unaccounted money in the form of shares allocated to Shri ... received by these companies which are the group concern of Shri Vikas Berlia are involved in introducing unaccounted money in the form of bogus capital

Delhi and an affidavit of Sh. Vijay Kumar Berlia, General Secretary of the assessee society as also the details of cheques issued towards the payment ... 2013 The affidavit of Sh. Vijay Kumar Berlia is a self serving document, since he is the office bearer of the assessee society

Mumbai Bench of the Tribunal, in the 23 case of Gurdayal Berlia Charitable Trust v. Fifth ITO [1990] 34 ITD 489 (Bom). It was held