The Reader

DEAR FRIENDS.
I NEED THE CASE LAWS FOR MY PROBLEM.
MY CLIENT HAS THE BUSINESS OF TRANSPORT OF TRUCKS WITH OIL CO.THE OIL
CO. PAYS THE AMOUNT AFTER DEDUCTING THE PETROL EXP. IT IS TO BE NOTED
THAT THE CLIENT IS REQUIRED TO PURCHASE FUEL FROM THE PETROL PUMP
IDENTIFIED BY THE OIL CO. SO OIL CO. PAYS THE NET AMOUNT OF TRANSPORT
INCOME AFTER DEDUCTING THE PETROL EXP. WHICH IS DIRECTLY PAID BY THE
OIL CO. TO THE PETROL PUMP ON OUR BEHALF. NOW DUE TO ERROR ON THE PART
OF ACCOUNT THE NET PAYMENT RECEIVED BY WAY OF CHEQUE BY THE ASSESSEE
IS ACCOUNTED AS TOTAL INCOME INSTEAD OF PARTING IT AS INCOME AND
PETROL EXP. IN SCRUTINY THE AO HAS ADDED THE DIFF. BETWEEN INCOME AS
PER TDS CERTIFICATE AND INCOME ACTUALLY SHOWN IN THE BOOKS OF ACCOUNT.
ALSO HE HAS ADDED THE PETROL EXP. THERE IS ONE CASE WHICH IS PASSED BY
CUTTAK TRIBUNAL BENCH IN CASE OF R.R. CARRYING CORPORATION IN WHICH IT
IS LAID THAT THE DIFF. BETWEEN INCOME AS PER TDS CERTI. AND INCOME AS
PER BOOKS SHOULD NOT BE ADDED IN FULL. OTHER RATIO SHOULD ALSO BE
CALCULATED.

I AM NOT ABLE TO FIND THE CITATION OF THIS CASE. ANY ONE HERE CAN PLS
HELP ME TO PROVIDE CITATION OF THE ABOVE CASE OR SIMILAR CASE.

THANKS IN ADVANCE.

On 3/4/10, FCA Manish <cmanishiyer@gmail.com> wrote:
> Dear Members,
>
> We have received an inquiry for Expert speakers on Basel II and Risk
> Management Practices. The programme would be in Kathmandu, Nepal in mid of
> April for full day. The expert would have to join AIISAA as its advisor.
> Experts are requested to mail their profile at cmanishiyer@gmail.com. For
> further details on joining as advisor of AIISAA, mail ur interest as
> support@aiisaa.com.
>
> --
> Regards,
> FCA Manish
> FCA, DISA(ICAI), DipIFR(UK)
> +919825286903
> Follow my tweets at http://twitter.com/cmanishiyer
>

--
Regards,
CA Keyur N.Parmar
Rajkot.

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