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M/s Sejai International Ltd., Meerut Versus The Commissioner Of Income Tax, Meerut & Another

Claim for deduction u/s 80HHC denied - Held that:- The burden of proof, that the three firms were actually creditors of the assessee, and that the amount outstanding in the assessee's account was on the appellant-assessee. He could neither produce th .....

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s were produced. So far as benefit under Section 80HHC is concerned, it was for the assessee to claim reductions. Since he did not choose to claim deductions for rebate on exports, it could not be said that the authority erred in law in addition of t .....

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the order of the Income Tax Appellate Tribunal, Delhi Benches "G", New Delhi dated 04.9.2009 in ITA No. 1314/D/09 for the Assessment Year 2001-02. The appellant-assessee is challenging the findings recorded by the Assessing Authority, confi .....

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ditors of ₹ 6,89,000/-; ₹ 5,00,000/- and ₹ 3, 00, 000/- respectively in trade of export of textiles were actually the creditors of the assessee. The findings of the Tribunal in this regard is quoted as follows:- "2.6 We have co .....

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f three creditors in the year under consideration. It is also noted that the outstanding balance in the account of such creditors is much higher, hence, the assessee cannot be said to have not been in touch with such creditors. It is also noted that .....

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see did not make any claim of deduction thereon u/s 80HHC before the learned CIT (A). In this regard, we also find that the assessee has not produced any material on record to show that the goods purchased by the assessee from these creditors were ac .....

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rounds of the assessee. This appeal has been preferred on the grounds as follows:- "1. Whether the amount of the creditors/supplier for which the confirmation of account has been provided be added back to the income of the appellant? 2. Whether .....

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ooks and auditor report the balance in creditors account be disallowed by the respondents? 4. Whether the income can be taxed when all incomes belongs to export and exempted u/s 80HHC of the Income Tax Act?" The burden of proof, that the three f .....

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