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1 - 3 of 3 (0.20 seconds)M/S. Servo-Med Industries Pvt. Ltd vs Commnr. Of Central Excise, Mumbai on 7 May, 2015
creditors, the onus under section 68 of the Act gets discharged
and no addition can be made. This view has been upheld in
various case laws. One such case is cited for your reference:
M/s.jaico TextiIcs Pvt. Vs. /TO (Mumbai) (201 6-T!OL- 188).
Orient Trading Company vs Commissioner Of Income-Tax, Gujarat, ... on 14 September, 1984
The Ld AR and the appellant relied on various judgments
which are part of the paper book. However, I would like to
refer relevant extract from the judgment of Bombay High
Court in the case Orient Trading Company Limited Vs
Commission of Income Tax (49 ITR 723 Born.). The following
para is reproduced
ITA No. 2691/Mum/2019
M/s Indian Institute of Excellence and
Consultancy Pvt ltd, Mumbai.
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