paper and all the
documentary evidence about their e xistence and cre ditworthiness are
available but on ground they actually do not exist. These companies ... able to satisfy all three conditio ns, i.e .,
identity o f cre ditor, cre ditworthiness and ge nuineness o f transactions
in its case
Assessee to his allege d friend Mr. Neelamegan
and the cre dit entries given through vario us F irms named abo ve, in
the bank ... Tribunal, it
appe ars that the A ssessee failed to prove the cre dit entries.
6. We are also unable to appreciate the usage
financial year in which such income by way of
rent is cre dited o r paid, shall be liable to de duct income tax
unde ... this section whe re the income by way o f rent
is cre dited o r paid to a business trust, be ing a real
cre d it
fa cilit i es t o it s memb
cre
Krishna Devi, New Delhi vs Ito, Ward- 38(3), New Delhi on 4 January, 2022
Nimbus Multicommodity Brokers Pvt. ... vs Dcit, Cc-2, Noida on 12 January, 2022
IN THE
Shri Rajinder Chauhan, Shimla vs Pr.Cit, Shimla on 21 July, 2022
आयकर अपीलीय अिधकरण
phase of bioremediation
wi th im pe rv iou s con cre te process. Accordingly, the oil contaminated
carrie d to its logical
conclusion but without cre ating furthe r deeming fiction so as to
include o the r pro visions
