equipment lift sterilisation and as well as to provide services of anti-
termite treatment.It was held that all these services could not be provided
foreign exchange
fluctuation. Although, the assessee claims that records were destroyed by
termite, but could not furnish any evidence to justify its claim. Therefore ... could not be accepted that no records were available due to termite and
accordingly, rejected arguments of the assessee and made addition towards
loss
verified. An evasive reply was filed
stating that they were eaten by termites. The reply shows the inattention
of the appellant to conceal the real ... cheque counterfoils on the same
plea that the same were destroyed by termites.
7
Triumph Securities Ltd
f) The transactions made were off floor
assessee
company undertakes various types of service contract like household
disinfection service, Termite control-pre & post treat, General Pest
Control, Rodent Control, Mosquito Control
each for
renovation, repairs and beautification of buildings, Rs. 5 lakhs each termite
treatment, etc. So far as present assessee is concerned
along
with other members had been allowed reimbursement of
insecticide services for termites, rodents etc. required in
their houses and adjoining areas/garden, for repairs
lakhs each for renovation, repairs and beautification
of buildings, ` 5 lakhs each termite treatment, etc. So far as present
assessee is concerned
floods as also towards renovation, repairs and beautification of the building,
termite treatment and a gold coin of 10 tolas amounting