DCIT, CIRCLE-2, JAIPUR vs. M/S PYRAMID TRADELINKS PVT. LTD., JAIPUR
In the result, the appeal of the Revenue is dismissed
ITA 512/JPR/2015[2011-12]Status: DisposedITAT Jaipur27 Jul 2017AY 2011-12
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri D.C. Kothari (CIT)
price (Sivan Vs. CIT 34
ITR 328, CAG. IT Vs. Cherian 117 ITR 371) or selling smuggled goods (Lai
Chand \/s. CIT 37 ITR 288 (SC) etc. cannot be attributed in general to the assessee that he followed such practice. Similarly the general report of Forward Market Commission in respect of fabricated contracts and other documents