Case Law Details
Case Name : Nigam Chawla Vs. ITO (ITAT Delhi)
Related Assessment Year : 1999- 2000
Courts :
All ITAT ITAT Delhi
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RELEVANT PARAGRAPHS:
3. We have considered the facts of the case and rival submissions. We find that evidence exists on record that M/s Ronex International was habitually importing materials from Kaks. It is also a fact that this concern placed an order with the assessee for import of brass and plastic zippers as seen from pages 35 and 36 of the paper book. The Kaks was earlier carrying on the business of export of zippers, a line of business which was abandoned
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