final assessment order was also passed in
the name of nonexistent entity. Thus, the grievance of the assessee is related
facts in upholding the validity of the
assessment order on the nonexistent entity and not
following the decisions of the Hon'ble Jurisdictional
High
Lord Industries & M/s Compax
Industrial System are bogus entities created by M/s Amtek group for bogus
purchases.
I have considered the entire ... bills are treated as proforma invoice, why such
invoices are from proven nonexistent concerns. Proforma invoices if at all
have to be from existing concerns
Acit, New Delhi vs Dhara Vegetable Oil & Foods Co. Ltd., New ... on 6 April
Utstarcom Inc., New Delhi vs Ddit, New Delhi on 25 October, 2017
IN THE INCOME
Appellant and the uncontrolled
transaction of the aforesaid selected companies was nonexistent
as while appellant is mere trader, the selected companies for
comparison are manufacturers ... consider the facts that the revenue from the transactions
with unrelated entities was included in the total which should
not be part of adjustment
Dcit , New Delhi vs L.D. Crystal Pvt. Ltd., New Delhi on 23 March, 2017