In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
House anley PB) ST ST helier jersey JE4 8RD Channel Islands jersey isla 6. The AO has also mentioned these entries in assessment order at page no 28-29 – para 5.19, 5.20. However, the Ld. AO has only disbelieved the entire explanation backed by documentary evidence by merely relying upon reference by FT & TR division. 7. The funds transferred through