Yadav has not stated that
since the document gives a detail of unaccounted purchase of
Gloriosia seed, procured on behalf of the appellant therefore ... payment by cash for procurement of seeds. The AO could not
substantiate that the notings in the documents seized
pertains to the purchase made
procurement
o of new business / contracts
o Comprehensive justification for setting up of these entities
Further, the copies of the following documents were filed ... entity (A Y 2013-14)
o Documents and invoices - evidence of logistical support service
by Dubai entity in procuring material for Zimbabwe Power
Company
account of
unexplained purchases u/s 69C on the basis of the
documents seized from Sh. R.P. Yadav, consultant of the
assessee company ... Pratap Yadav was not only a consultant who used to
procure orders for the assessee company but was also a
Director in M/s Lepro
said activity as agriculture income by way of
creating a chain of documents or papers of lease agreements etc and thus the
explanations furnished ... activity.
One of the strange features in the kind of arrangement or documentation of
the assessee is that in case of no yield or damage
Bcl Securities Pvt Ltd, Gurgaon vs Acit Circle-4(1), New Delhi on 8 October
Authorized Representatives of the
parties to the appeal, gone through the documents relied upon and
orders passed by the revenue authorities below in the light ... services rendered by the foreign company
towards sales promotions & procurement of export services falls
under sections 9 / 195 of the Act.
6. However
Surinder Kumar Kaushik, against
goodwill for acknowledging his efforts for procurement of aviation license.
No monetary transaction was involved in this allotment of shares. Copies ... blessings and efforts as stated in Form
No.2 of the ROC documents and also asked to furnish the details of rationale and
justification
assessee has only
disputed inclusion of five comparables namely Aptico Ltd.; Global
Procurement Consultant Ltd. (GPCL); HCCA Business Services
Private Limited; Quipo Valuers ... procurement related advisory and
auditing services for multilaterally funded project across a
range of developing countries including India. The company
has also provided procurement management
Authorized Representatives of the
parties to the appeal, gone through the documents relied upon and
orders passed by the revenue authorities below in the light ... bills of purchases
from related party and bills qua similar items procured from un-
related party to prove that the purchases made are at Arms
soft drinks on the basis of concentrate and
other raw material procured from Coca Cola in the capacity of bottler and
distributor of Coca Cola ... different premises located in India in M.M. Aggarwal group
of cases, documents and data storage devices, etc., belonging to the assessee were
found
