basis of procured certificates."
18. In the instant case, the accused and his family members did
not produce the documents in their power
lower authorities and the Tribunal had the benefit of
considering all the documents which included the lease agreement with Bharti Telenet
and the license agreement ... whereby the assessee secured license to
exploit the software, provided it procured hardware as per agreed specification and
also complied with order by the lessor
assessment periods.
During the pendency of the appeals, the appellant filed voluminous
documents to support its submissions made in the appeal. Further, the
appellant filed ... event.
Similarly, the DMRC's requirement led to the purchase and procurement of
goods within the country, and their movement from one state
provided as follows:
"(iv) In the case of merchant exporter who procures the
export goods from the open market, the benefit of All Industry ... exporters who
got garments stitched through job workers and merchant exporters
who procure goods from the open market. In respect of the latter
category
view that the fact that the Assessing Officer was not able to procure the
presence of the Director of the said company can not lead ... overlooked by the Assessing Officer.
Apart from the above assessee has filed documents viz., lease
agreement, Insurance policy to show that the equipments were insured
plaintiff rescinded the contract unjustifiably, the IOC had to resort to
procurement through a third party, i.e M/s Office Equipment. Learned
counsel submitted ... consideration of ` 70 lakhs. The document was exhibited as Ex.
RFA (OS) 107/06 Page 9
D-13; counsel submitted that there was no cross
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