-
The AO is not hand writing expert to distinguish the signature of the karigar as appearing in the salary register and this cannot be solitary ground to reject the books of accounts. No GP addition is sustained when no defects have been pointed out by the AO in the the relevant records produced by the assessee in form of export bills, purchased bills and cash books etc. along with books of accounts and also submit the reason of fall in GP.
-
अगर कोई पार्टनर जमीन या अन्य fixed assets पार्टनरशिप फर्म में केपिटल के रूप में लाता है तो पार्टनरशिप फर्म में जो वैल्यू बुक्स में दिखाई जाएगी उसको consideration मानकर कैपिटल गेन का कैलकुलेशन होगा इसमें धारा 50C नहीं लगेगी