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Case Law Details

Case Name : CIT Vs. M/S Russian Technology Center (P) Ltd. (Delhi High Court)
Related Assessment Year : 2002-03, 2003-04, 2005-06 and 2007-08
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CIT (Central) Vs. M/S Russian Technology Center (P) Ltd. (Delhi High Court)

The preceding enumeration of the circumstances of the case show that the assessee had furnished all relevant data before the AO and the CIT(A), which, however, were not inquired into by the AO. Instead he obdurately adhered to his first impression and/or initial understanding that the entire transaction was neither creditworthy nor genuine. The assessee relied upon the documents to prove that the monies had been received through bankin

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