other
-9-
ST/87630/2016
statute enables clear identification of the business of 'clearing and
forwarding'; hence, the legislative intent ... clear from the plain meaning of the aforesaid expression, it
would cover those activities which pertain to clearing of the
goods and thereafter forwarding those
other
-9-
ST/87630/2016
statute enables clear identification of the business of 'clearing and
forwarding'; hence, the legislative intent ... clear from the plain meaning of the aforesaid expression, it
would cover those activities which pertain to clearing of the
goods and thereafter forwarding those
either directly or indirectly, …………
connected with the clearing and (j) to a client, by a clearing and
forwarding operations in any forwarding agent in relation ... dated 20.02.02 wherein the Board has
made it clear that the parameters of clearing and
forwarding operations spelt out in their earlier
circular dated
Lading No. SZAELM11221394/1F dated 18.11.2017 issued by the Landmark Clearing & Forwarding LLC, Dubai in favour of M/s Globiz Exim ... Therefore, the bill of lading dated 18.11.2017 issued by the Landmark Clearing & Forwarding LLC in favor of M/s Globiz Exim Pvt. Ltd., Kanpur
Kamal Clearing and Forwarding
Agency Pvt. Ltd., Mumbai and M/s. Star Trade Shipping and logistics Mumbai
respectively. Both the parties has confirmed that they ... subsequent transfer of the same amount to M/s Kamal Clearing & Forwarding Agency Pvt.
Ltd., Mumbai and M/s Star Trade shipping and logistics
Rajendrasinh Velubha Jadeja vs General Manager (Project) on 11 July, 2022
Author: Biren Vaishnav
Bench
provision of section 43(5) of the Act are clearly attracted and these
transactions clearly fall within the ambit of the definition of speculative transactions thereby ... Expenses
Clearing & 38,20,677 13,10,783
Forwarding Expenses
ITA no.260/Rjt/2015
A.Y. 2011-12
17
Freight Inward
Patel Integrated Logistic Ltd. 0.24
4. South India Corp. Ltd. (Clearing and Forwarding 11.41
Segments)
Page | 7
OOCL Logistics (India) Pvt. Ltd.
ITA No.7024 ... provision of logistics services'. South India Corporation Ltd (clearing and
forwarding segments) was selected as comparable by the TPO vide order
Page | 12
OOCL
complainant company is
engaged in the business of acting as clearing forwarding
agents, both by Sea and Air, on commission basis.
3. The complainant further ... placed any documents
(purchase order, bill, invoice, builty)
pertaining to clearing/forwarding the
goods of the accused by the
complainant company........I cannot
tell about
Commission 1,75,283/-
2. Export Transport *4,65,200/-
3. Clearing and forwarding expenses 32,81,278/-
4. Ocean freight ... Commission 1,75,283/-
2. Export Transport *4,65,200/-
3. Clearing & forwarding 32,81,278/-
expenses
4. Ocean Freight
