payments. However, the material available on
record does not suggest that the partners were examined on oath u/s 132(4) of the Act
with ... Appellant. There is no reference to any such statement of the partners in
the assessment orders. In the said facts and circumstances, the statement
Since the entries were made on
the instructions of the partners, it is the partners who were required to
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
21
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
21
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
21
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
21
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
Since the entries were made on
the instructions of the partners, it is the partners who were required to
21
explain the exact identity ... partners was examined with regard to relevant
entries in the seized material. There was no reference to any such
statement of the partners
