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Tribunal in question shall rely only on the materials on record and shall not take any fresh evidence in relation ... expression 'materials on record' occurring in the proviso to s. 11A cannot be confined only to the materials which were
Supreme Court of India
- Cites 34 - Cited by 32 -
1973 AIR 1227
- Full Document
submissions of the rival parties and perused the material available on record. At the time of hearing it was pointed ... submissions of the rival parties and perused the material available on record. At the time of hearing it was pointed
Income Tax Appellate Tribunal - Mumbai
- Cites 17 - Cited by 0 - Full Document
considered the relevant material on record. 2.1 The Assessing Officer disallowed 50% of the expenditure amounting ... considered the relevant material on record. The AO has disallowed 50% of the total expenditure on meals and breakfast
Income Tax Appellate Tribunal - Mumbai
- Cites 30 - Cited by 0 - Full Document
submissions of the rival parties and perused the material available on record. At the time of hearing it was pointed ... submissions of the rival parties and perused the material available on record. At the time of hearing it was pointed
Income Tax Appellate Tribunal - Mumbai
- Cites 17 - Cited by 0 - Full Document
considered the relevant material on record. 2.1 The Assessing Officer disallowed 50% of the expenditure amounting ... considered the relevant material on record. The AO has disallowed 50% of the total expenditure on meals and breakfast
Income Tax Appellate Tribunal - Mumbai
- Cites 30 - Cited by 0 - Full Document
Thereafter the Joint Secretary CPV recorded the following observations on April 18, 1989 : "Other papers are retained ... Khshogi at Olympic Tower. Sixth step - Collection of fabricated material by Shri Nanday from Mr. McLean and its consular attestation
Delhi High Court
- Cites 18 - Cited by 0 -
2000 IIAD Delhi 473
- A D Singh - Full Document
rival contention and carefully perused the relevant material on record. It is settled position of law that if a provision ... considered the rival contention and perused the relevant material on record. We note that the issue before the Tribunal
Income Tax Appellate Tribunal - Mumbai
- Cites 15 - Cited by 0 - Full Document
learned Additional Sessions Judge on consideration of the materials on record found no sufficient ground for proceeding against Ramendranath Lahiri ... based on surmises and not on actual material on record and that his presumption that the petitioners have committed
Calcutta High Court
- Cites 12 - Cited by 0 -
1977 CriLJ 1644
- R Bhattacharya - Full Document
rival contention and carefully perused the relevant material on record. It is settled position of law that if a provision ... considered the rival contention and perused the relevant material on record. We note that the issue before the Tribunal
Income Tax Appellate Tribunal - Mumbai
- Cites 15 - Cited by 0 - Full Document
learned DR and considered the relevant material on record. An identical issue has been considered by this Tribunal ... counsel for the assessee and considered the relevant material on record. At the outset, we note that the issue raised
Income Tax Appellate Tribunal - Mumbai
- Cites 16 - Cited by 0 - Full Document
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