applicable on facts of the case.
Peak Theory
8. Without prejudice to other grounds of appeal and that on facts
and in the circumstances ... case and in law and, the benefit of
peak theory is available by arranging all credits and debits
appearing in different accounts in chronological order
peak theory,
ld. Assessing Officer has worked out the amount and
observed that for F.Y. 2014-15 relating ... addition in relevant assessment year on
account of working as per peak theory for the FY 2010-11,
2011-12, 2012-13 amounting
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
without
granting the benefit of telescoping or peak theory.
14. Aggrieved by the assessment orders for all the years, the assessee preferred
appeals before ... earlier years the Assessing Officer himself had adopted the
peak theory and that as per the Assessing Officer's own working, the incremental
peak
