2022 (12) TMI 306

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.... was passed on 03.11.2022 after hearing the parties in part: "Heard in part. The issues that arise are two fold: (i) Sales Return: According to the learned counsel for the petitioner, all particulars to justify the claim of exemption of sales returns have been supplied multiple times. My attention is also drawn to letter dated 29.11.2017, accompanied by the extract of a letter delivery book, though there is no acknowledgment there by the Assessing Officer. In this letter, the petitioner refers to hard copies of sales returns print out for the years 2011 to 2015 as well as annexures for the years 2011-15 copied in a pen drive. Let records be produced to verify receipt/availability of the aforesaid information in th....

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....wards, freight charges and packing & forwarding charges, it is the stand of the petitioner that the aforesaid amounts taken for the balance sheet project All India figures. Only the amounts attributable to the State of Tamil Nadu must, if at all, be added in the petitioner's case. 7.Petitioner also argues that no addition is warranted at all insofar as the above incomes do not bear the character of 'turn over'. I do find that the reply of the petitioner dated 03.08.2017 has set out a credible explanation in regard to the proposed addition on account of the miscellaneous income, resale of software licence, packing and forwarding, rewards and freight charges, which is as follows: "Misc. Income: We have provide....