The Commissioner of Income Tax-III, vs. M/S V.J.Equipment Limited,

Bench: Charging The Interest U/S 234B & 234C Of The It Act?” 3. The Brief Facts Of The Case Are That The Assessee Firm Is Engaged In The Business Of Precious & Semi Precious Stones & It Is A 100% Exporter. During The

2) Whether in the facts and circumstances of the case, the ITAT has not acted perversely in relying the books of accounts when the same were rejected rejected by invoking provisions of section 145(3) of the Act as the assessee was unable to explain the purchases and the day to day quantitative tally of goods consumed was also

The Commissioner of Income Tax-IV vs. M/s. Meghadoot Drillers,