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															...is liable to be taxed in the hands of M/s Smart Estates. For this purpose Ld. AR placed reliance on the additions reported in CIT vs. Daksha...Private Limited 66 ITR 692 (SC) and CIT vs. BM Khanna 72 ITR 603, Ld. AR submitted that when the transactions are embodied in a document, the..., Jaipur to M/s. Smart Estates Private Limited (SEPL or Smart Estates) @ Rs. 2300/-per square meter and received an advance sum of Rs. 2 crores by way of cheques and cash namely, Rs.1,48,94,900/- vide...
														
															...decision of the Appellate Tribunal in the case of Smart Timing Steel Ltd Vs  National Steel and Agro Industries Ltd...)(INSOLVENCY) NO.201 OF 2017  
   IN THE MATTER OF:  
   SAK Industries Pvt Ltd Appellant Vs 
   Fenance Auto Ltd Respondents...brought to the notice of this Appellate Tribunal the decision of the Hon'ble Supreme Court in the case of M/s Surendra  Trading Company Vs M/s Juggilal Kamlapat Jute Mills...
														
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															...Appellate Tribunal in the case of Smart Timing Steel Ltd Vs National Steel and Agro Industries Ltd.  Notice was issued on Respondents but inspite of service of notice it did...Court in the case of M/s Surendra Trading Company Vs M/s Juggilal Kamlapat Jute Mills Company Ltd and  Others, Civil Appeal No.8400 of 2017 etc. In the said case the Honble Supreme...facts and circumstances there shall be no order as to cost.  (Justice S.J. Mukhopadhaya) Chairperson (Justice Bansi Lal Bhat) Member (Judicial) bm /gc ...
														
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															...Heath Insurance co. ltd. ) Regd. Office: 5thfloor, 19-Chawla House, Nehru Place, New Delhi - 110 019 through RM/A.R./Auth. Signatory/MD/Manager/BM etc. 
  2nd...complainant was having various types of plan and out of which one was Smart Select Plan. As per the policy certificate, the below clause was mentioned as well
3...Bonus-Super
Applicable
2.
Smart Select
Additional 20% Co-payment applicable for all claims made in Non Smart Select net work hospitals...
														
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															...sex.
(b) During the period from 20 Jan 20 to May 21, while posted at HQ DSI (WZ) of 3 Wg Air Force Station Palam, used personal ICT device (smart phone, make-Nokia 8.1...Management and the policy circulated by Air HQ/S 21700/39/IEW (IW)/BM IV dated 18 May 15.
(c) While posted at HQ DSI (WZ) of 3 Wg Air Force Station Palam, during the...timing, personal application, allotment letter of TMQ, etc. and service precis (Auto Tech Trade) of “Restricted” classification were found in your smart phone. Photos of Witness No. 3 and other air...
														
															...forensic report with respect to  applicant's smart phone vide Air HQ/S 217000/39/IEW(IW) BM-XIV dated 
23 Apr 2020...to  applicant's smart phone vide Air HQ/S 217000/39/IEW(IW) BM-XIV dated 
23 Apr 2020. 
(e) Provide the... authority vide letter No. 9BRD/S 2407/415/P1 (BM) dated 28 Sep 2022  (attached as annexure IV). Photocopy of these documents and digital  evidences were not provided to me due to...
														
															...forensic report with respect to  applicant's smart phone vide Air HQ/S 217000/39/IEW(IW) BM-XIV dated 
23 Apr 2020...to  applicant's smart phone vide Air HQ/S 217000/39/IEW(IW) BM-XIV dated 
23 Apr 2020. 
(e) Provide the... authority vide letter No. 9BRD/S 2407/415/P1 (BM) dated 28 Sep 2022  (attached as annexure IV). Photocopy of these documents and digital  evidences were not provided to me due to...
														
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