COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

seizure action was conducted by Inv. Wing at the office of Sh. Himanshu Verma where various incriminating documents/ materials were seized during the course of search. During the post search investigation and perusal of seized documents it was observed that Sh. Himanshu Verma was engaged in the business of providing accommodation entries by providing cheques/PO/DD in lieu of cash

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

seizure action was conducted by Inv. Wing at the office of Sh. Himanshu Verma where various incriminating documents/ materials were seized during the course of search. During the post search investigation and perusal of seized documents it was observed that Sh. Himanshu Verma was engaged in the business of providing accommodation entries by providing cheques/PO/DD in lieu of cash

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

The appeal is allowed and the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

u/s/ 151 of the I.T.Act. 5 ii. The report uploaded by the JCIT (OSD), Central Circule-5(4), Mumbai vide no.Mum.JCIT/5(4)/Info Sharing/Wadhwa Group/20-21 dt 19.03.2021. iii. The copy of the evidence of granting such alleged loan by the assessee with collaborative documents, if any, you have. iv. Copy of any other document(s) gathered by the JCIT (OSD) Mumbai