sales and the same was ledgerised on the ledger under the several ledger accounts, which has been found incorrect on verification and investigation made ... computer printout based ledger and ledger manually prepared have been compared and scrutinised. The scrutiny and verification of these ledgers reveal that some entries
produced before the Assessing Officer along with
ledger account of Share capital in the books of assessee showing cash
receipt of Rs.7,000/- towards ... Current Liabilities was produced before the Assessing Officer along
with the ledger account of Annie Investment & Finance Co. Pvt. Ltd. in the
books
Respondent's documents, the
Respondent came up with a ledger account on three different
occasions. These are three different variants or versions of what ... supposedly the same ledger account said to have been maintained by
the Respondent in his books for the Petitioner for the year 2012.
These three
total outstanding amount of
Rs.12,42,289/-, as per the ledger account w.e.f. 01.04.2011 to 13.05.2014,
with the assurance that the said ... placed on record the following
documents:-
Ex.C1 : Ledger Account
Ex.C2 : Original Cheque of Rs.50,000/-
bearing No.583128 dated
The Punjab Insolvency Rules
PUNJAB
India
The Punjab Insolvency Rules
Rule THE-PUNJAB-INSOLVENCY-RULES
used for
manufacturing of the cassettes. It is evident from the
ledger account of "M/s, Karishma International" that
though the said advance ... assessee to page 69 of the paper book wherein ledger account of M/s.
Karishma International is placed . Our attention is drawn to page
1478/Mum/2017
Books of Account (Copy of established
Ledger account
is enclosed
highlighting the amount
received from party by
cheque), hence we say
that ... claim is not
books of established.
Account (copy of ledger
account is enclosed
highlighting the amount
received from party by
cheque), hence we say
that
January, 1996 notifying application of accounting standards in case of all assessees following mercantile system of accounting. The accounting standards are reproduced at pages ... each item in the ledger. The said ledger was admittedly produced before the Assessing Officer. From the said ledger the assessee's auditor prepared
2000 to 31/3/2001. A perusal of this ledger account clearly indicates that on
7
September 16, 2000 a credit was given ... Indian
Accounting Standards prescribed by the Institute of Chartered Accounts of India which is
the account setting body laying down the accounting standards
Bank Ltd. for financial year 2001-02 & 2002-03
and ledger account of Brahma Finance Corporation in the books of
Brahma Associates ... assessee in its submission dated 21/05/2012, has provided the
ledger account of M/s. Brahma Finance Corporation for the financial year
relevant
