case of the petitioner that for every transaction an Electronic
Contract Note (ECN) was sent to the respondent no.1, including for
the transaction-dated ... reproduced herein below:
"The Stock Broker shall send electronic contract notes, bills,
ledgers, transaction statement, reports, letters, circulars, notices
etc. to the Client
dated 17.10.2014, the Tribunal held that the proof of
confirmation by Electronic Contract Notes and SMS messages sent to the
constituent served the purpose ... messages sent after the
transactions (at page 155 to 162), electronic confirmation note on that date
(at page 119 to 151) and the phone call
this effect and
the portion relating to the delivery of electronic contract note is herein under
4/6
http://www.judis ... extracted:-
“Therefore, I am voluntarily requesting for delivery of
electronic contract note pertaining to all the trades carried out /
ordered by me.
I have access
from the Respondent. The Petitioner executed trades on
instructions received through electronic contract notes. The
Respondent was informed of the ledger balances
Respondent. The Petitioner executed
trades on instructions received through electronic contract notes.
The Respondents were informed of the ledger balances and of the
trades having
from the Respondent. The Petitioner executed trades on
instructions received through electronic contract notes. The
Respondent was informed of the ledger balances
observed in his order that assessee filed copies of the electronic contract
notes, copy of the issue of Foreign Currency Convertible Bonds (FCCB)
and ordinary
instructions of the defendant, the plaintiff had served
upon the defendant, electronic contract notes qua all the transactions
done in the account of the defendant ... instructions of the
defendant, the plaintiff had served upon the defendant, electronic
contract notes qua all the transactions done in the account of the
defendant
electronic trading platform of the BSE. We note that the shares of LDPL
was listed only on the BSE. The broker has issued contract note ... details of such sale and contract note have been
submitted before AO/Ld. CIT(A). We take note that when the transactions happened
prevailing market prices and the same supported by time
stamped contract notes. The deliveries were received and given through depository account
and the payments were ... electronically on the portal of the recognised stock exchange
through registered broker at the prevailing market prices and the same supported by time
stamped contract
