view that the appellant is making up stories of computer virus and did not
present himself before the AO. The AO is of the opinion ... accounts on
the ground that "due to virus problem in his (the assessee's) computer, it could not
be opened
cash
book but unfortunately at the time of
feeding/printing or virus my view I am
enclosing copy of agreement and detailed
cash flow ... bank. Both the accounts were
maintained in same computer. But due to
virus problem unfortunately these entry was
disturbed and due to over sight
electricity cost on
daily basis.
3 Using GRPL Computers, printer, software, internet, Anti-
Virus support & AMC cost.
4 Use of Photocopier for photocopy
2010, was
disapproved by the Courts, it resurfaced in the Income Computation and
Disclosure Standards (the 'ICDS') notified on 29.09.2016, made effective from ... such loss is in
accordance with the provisions of any other Income
Computation and Disclosure Standard."
22. The Hon'ble Delhi High Court
Jcit, Rang-2, Kota vs Chambal Fertilisers And Chemicals ... on 17 October, 2018
vk;dj
The Dy. Commr. Of Income Tax, Cir.-1(2), ... vs Gondal Nagarik Sahakari Bank Ltd
Bartronics India Ltd., Hyd, Hyderabad vs Dcit, Circle-1(2), Hyderabad, ... on 4 May, 2018
M/S Ashoka Hi-Tech Builders P. Ltd., ... vs The Dcit (Central)-1, Indore on
Maharashtra Stae Road Development ... vs Dcit 5(2), Mumbai on 25 January, 2018
आयकर अपील
Navisite India Pvt. Ltd., Gurgaon vs Ito, New Delhi on 17 December, 2018
IN THE