https://www.taxtmi.com/highlights?id=29325 The ROC website does not contain the nature of transactions except containing the balance sheet, list of directors and shareholders. Hence from the said website, it is very strange that how the Learned AO was able to conclude that the transactions are accommodation entries. - AT en-us Fri, 20 May 2016 13:20:32 +0530 Fri, 20 May 2016 13:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29325 The ROC website does not contain the nature of transactions except containing the balance sheet, list of directors and shareholders. Hence from the said website, it is very strange that how the Learned AO was able to conclude that the transactions are accommodation entries. - AT Highlights Income Tax Fri, 20 May 2016 13:20:32 +0530 https://www.taxtmi.com/highlights?id=29325