person having accounting knowledge and so, M/s J. Dhawan & Associates, the Chartered Accountants were deputed to report on the books of accounts ... Dhawan and Associates, Chartered Accountants to verify the accounts and all other relevant records pertaining to the insured claim, who submitted report dated 24.06.2013 (Annexure
claim otherwise allowable under s. 80HHC(1) on the ground that chartered Accountants report filed along with the return of income was unsigned ... contention that the appellant had kept the signed copy of the Chartered Accountants report with itself and that the appellant had filed the unsigned copy
course of appellant's book keeping. In their report the
Chartered Accountant reported that few items of raw materials were physically found ... Chartered Accountants to undertake
physical verification of the stocks at company's different plants. The appointment of the
said Chartered Accountant and the physical
would be allowable only if the assessee furnished a report from the Chartered Accountant but it nowhere provides that only signed copy of the report ... otherwise allowable under s. 80HHC(1) on the ground that chartered Accountant's report filed along with the return of income was unsigned
crores as against Rs.1.05 crore on the
basis of Chartered Accountants report dated 21.8.2010. The assessee even
prior thereto revalued its investment ... basis of valuation report of Pankaj K Shah
Associates, Chartered Accountants, (report dated 21.08.2010) estimated
the business of the Company at Rs 42.20 crores. Based
Gupta Jeswani & Company, Chartered Accountants for
assessment of loss. Gupta Jeswani & Company, Chartered
Accountants gave detailed report. On the basis of Technical Scrutiny ... illegal.
36. On the basis of Survey Report and the Report of the Chartered
Accountants, the complainant is only entitled
dated 9.11.2004 issued by the Company's Bankers. The report of the Chartered Accountants confirms the investment made by the respondents in the various ... report). It is seen from the Chartered Accountants' report (page 8) that the HUF transferred Rs. 22.50 lakhs on the same date
that the methodology adopted
by the Chartered Accountant is correct. However, learned Counsel admitted
that the Chartered Accountant had failed to explain the terminal value ... period, and industry risk should be taken into
account by the Chartered Accountant. The Chartered Accountant has also failed
to make estimation for terminal value
course of
appellant's book keeping. In their report the Chartered Accountant reported that few
items of raw materials were physically found ... Chartered
Accountants to undertake physical verification of the stocks at company's different
plants. The appointment of the said Chartered Accountant and the physical
Section 142(2A) , requiring the assessee to get its accounts audited by the Chartered Accountants nominated by the Commissioner of Incometax. The order under Section ... filing the Audit report. However, the aggregate period for filing the Audit Report shall not exceed 180 days. The learned Chartered Accountant submitted that
