transaction was made through offline market therefore, there
was no involvement of DP in such a transaction.
5. However, the AO observed that no details ... investment was sold by the
assessee under Section 133(6) of the Act. But there was no compliance
from any of the party
Tribunal and Tribunal held that no addition
under Section 153A of the Act can be made in absence of any incriminating
documents found in search ... form of hard disk as Annexure A-32 filed name 'DP Correction
sheet. XLS' contained details of sales status of its flat
thereafter, receiyed back by the assessee cpmpany. E!-efdre us,
the Ld. DP; has remained unable tp dispute this fact. Neither at the
authnrities belpw ... assessee ufs E8 of the Act. The Ld. CIT IA}
deleted the addition.
25. In this regard. the Ld. DP. has argued before us that
assessee claims relief under Chapter
VI-A of the Act , then it is not open to the assessee to
disclaim depreciation allowance. This is because ... incomes were required to be
computed as per the provisions of the Act, viz., section 29
to section 43A , which included section 32(2) . Therefore
initiating the proceedings u/s 18(1 )(c ) of Wealth Tax Act, 1957 .
4. That on the facts and on the circumstances of the case ... account of surrender of
the cash found in locker with Syndicate Bank, DP Gupta. Karol Bagh
New Delhi."
3. The brief fact
response to notices u/s 148
of the Act. In compliance to the notices various details as
sought by the AO have been filed ... claimed the same as
exempt u/s 10(38) of the Act.
7 ITA No. 6356/Del/2019
Krishan Devi
7. According to the assessee
expenses incurred for
earning this exempt income are in the form of DP charges of Rs. 538/- paid to Frontline
Capital Services ... introduction of section 14A with retrospective effect since the inception
of the Act was clarified vide Circular No. 14 of 2001 as under:
"Certain
Officer passed u/s 143(3) / 144C / 92CA(4) of the IT
Act, 1961, relating to assessment year 2012-13.
2. The grounds of appeal ... 2017
Transfer Pricing Adjustment
3. That the Ld. DP/AO has erred in law in confirming the addition
Pavan TDS), Adv.
Maheshwari & Co., CA, Ghaziabad
DP-183, Maurya
Enclave Pitampura,
New Delhi-110034
PAN-AAACI3306A
18. 752/Del/2021 Industrial Conveyors ACIT ... Pavan TDS), Adv.
Maheshwari & Co., CA, Ghaziabad
DP-183, Maurya
Enclave Pitampura,
New Delhi-110034
PAN-AAACI3306A
19. 753/Del/2021 Industrial Conveyors ACIT
agreement with ONGC Ltd. for charter hire of Deep Water Drilling Rig DP
drillship 'Wellford Dolphin' for offshore drilling. The assessee company ... oils etc., opted for the provisions of section 44BB(3)
of the Act by maintaining necessary books of account. The assessee, inter
alia, claimed deduction
