DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

275/- was still receivable from M/s India Nivesh Securities Pvt. Ltd. Initially the assessee claimed that the funds transfer to M/s India Nivesh Securities Pvt. Ltd were received from the above three companies, if the contention of the assessee is accepted then the next question arise, as how the assessee repaid the entire amount to the above said companies, there

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed