opinion that the lifts can safely be installed
without endangering the structural stability and safety of the building
any way. The assessee further on being ... failed to substantiate that she was legally authorized to make the
structural changes in the aforesaid flats, and thus convert them into a
single residential
enquiry. He
has to ascertain whether by incurring such expenditure any structural
change to the building/factory premises has been made by the
assessee which
income had come to an end,that financial structure of the
assessee had not changed,that the business of the assessee continued,that
learned Addl. CIT u/s 144A to determine whether the client code changes,
which had appeared in large numbers in the month of March ... opinion of the AO these transactions are structured
pre-planned to generate a loss arising as business loss and these transaction
were entered to avoid
Cross-Border Workshop NAM.
93. UBS Memorandum, dated November 15, 2007, re: Changes in business
model for U.S. private clients.
94. Talking Points ... Guardian
Guarantee Co. Ltd.
99. Email between Staggl/Olenicoff, dated January2002, re: Structure.
100. UBS documents related to opening of account for Guardian Guarantee
Company
Cross-Border Workshop NAM.
93. UBS Memorandum, dated November 15, 2007, re: Changes in business
model for U.S. private clients.
94. Talking Points ... Guardian
Guarantee Co. Ltd.
99. Email between Staggl/Olenicoff, dated January2002, re: Structure.
100. UBS documents related to opening of account for Guardian Guarantee
Company
denied that the assessee company is engaged in structural steel
detailing and Engineering and Design also. Even no evidence to the contrary
has been placed ... page No. 52-60 of the paper book. Since there is no change
in the facts of the case as compared to the earlier assessment
House No. II. Rs. 49 lakhs
11) Except for the changes contained herein, the
other terms and conditions of the allotment letters
dated ... structure. For the sake of convenience, the content
of the letter is reproduced as under-
"With reference to the above we would like
Jawahar B. Purohit, Mumbai vs Asst Cit Cen Cir 22Xc, Mumbai on 20 September, 2017
Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April
