that the drafts were made by the three donors out of the
deposits in their bank accounts and that even the drafts charges also
been ... found that they had paid the
gift tax and the draft had been purchased from their bank accounts. The
assessee has produced the copy
consisted of i nterest on over draft Rs.0.21 l acs,
bank charges Rs.3.26 l acs and other i nterest cost ... consi sted of i nterest
on over draft Rs.0.21 l acs, bank charges Rs.3.26 l acs and
other i nterest cost
balance amount, some
was paid through pay orders/demand drafts by clients. And the balance was paid
through the assessee as well as these ... Account and had given the facility of issuing drafts in favour of
Insurance Company free of charges. The AO, it was submitted, has included part
thereafter net milling charges payable are
arrived at. That the cost of the by-product is inclusive of the total milling
charges paid ... payment by
cheques or draft but also a payment even by any other mode and, therefore,
the payment of hire charges made by the assessee
whether the provisions
of section 194C are attracted on payment of EDC Charges by the assessee to
GMADA. The provisions of section 194C provides that ... shall be allowed without any charges levied by the Housing
and Urban Development Department in accordance with the draft master layout
plan of the periphery
charges for preparation of feasibility /
viability report of 45/60 KLPD Distillery based on Molasses / grain @ rate of Rs.
50,000/- lump sum, charges ... molasses / grain @ of Rs. 1,75,000/- lump sum and
charges for preparation of Draft notice inviting tender of 45/60 KLPD distillery
based
assessee and it was
further stated again that all other bank drafts purchased from
his bank account relate to application for plots and flats ... Board, Haryana, Chandigarh etc. for
which he charges service charges from the person concerned. He
prepared the draft from his bank account to be filed
shall
be allowed without any charges levied by the
Housing and Urban Development Department in
accordance with the draft master layout plan of
the periphery ... project
area for works relating to development of the
project. However, due charges will be payable.
f) High-rise buildings upto 45 mtrs, shall
153D, Ld. CIT(A) noted that Ld. AO
sent the draft assessment order along with assessment record to Addl ... draft assessment order and forwarded the assessment
record with the same. The Addl. CIT considered the issue involved in the
draft assessment order
account of expenditure in respect of 'Job Work
charges' to M/s Dhiman Aluminum and Interior Decorator on 3.3.2012 and
Building Material ... person in a
day, otherwise than by account pay cheques / bank draft, exceeds ₹
ITA Nos. 1464/Chd/2017-
M/s Bhandari Knit Exports, Ludhiana
