Case Law Details
Case Name : Nozaki Finance & Investment (P) Ltd. Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Mumbai
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Nozaki Finance & Investment (P) Ltd. Vs Dy. CIT
In the present case, the AIR and the ledger details of PRMPL were reflecting higher income than what was reported by the assessee in its return of income which went against the assessee. The assessee was provided with the said documents and assessee contested the contents of the said documents stating that it has not received any higher sum than what has been reported in its books of account and, therefore, the amount reported in AIR or as per books of account of PRMPL cann
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