thelawalas (cart
pullers) and the other seven have described themselves as 'Angadias,' i.e.,
persons engaged in the business of arranging transportation ... Petitioners, the said 24 cartons were meant for delivery to the
seven Angadias (Petitioners 3 to 9) having been despatched by some parties in
Gujarat
Commissioner Of Income Tax - I vs Purnima Angadia ... on 28 June, 2016
Author: K.S.Jhaveri
Bench: Ks Jhaveri , G.R.Udhwani
O/TAXAP ... order made thereunder ?
================================================================
COMMISSIONER OF INCOME TAX - I....Appellant(s)
Versus
PURNIMA ANGADIA SERVICE....Opponent(s)
===============================================================
Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant
diamonds between Surat Office and Mumbai office. name
and address of Angadias, details of insurance, name and address and
PAN of the parties at Surat ... also submitted. The AO then called
upon the assessee to produce the Angadias along with the records
maintained in respect of courier service. The assessee
Purnima Angadia Services vs Commissioner Of Service Tax-Service ... on 6 October, 2016
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench ... passed by Commissioner (Appeals) of Service Tax-SERVICE TAX - AHMEDABAD)
Purnima Angadia Services : Appellant (s)
Vs
Commissioner of Service Tax-SERVICE TAX - AHMEDABAD : Respondent
Angadia Services vs Commissioner Of Central ... on 2 September, 2016
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
~~~~~
Appeal ... dated 21.04.2009 passed by Commissioner (Appeals) of Central Excise-AHMEDABAD)
New Angadia Services : Appellant (s)
Vs
Commissioner of Central Excise-AHMEDABAD : Respondent (s)
Represented
2012
2
two trucks of one firm of Arvindbhai Kantilal Angadia came from
Ahmedabad loaded with goods of businessmen reached Rajkot Morbi Ocroi
Naka ... official examined these trucks, and
thereafter intimidated the truck owners and other Angadia that if they would
pay a sum of Rs.2 lakhs then
from within the State of Gujarat, cash amounts
were mostly transferred through angadias and where transfer is
from locations outside Gujarat, cash amounts were sometimes ... sales personnel during their visit to the dealers or even by the
angadias. Evidence of such transfer of cash also forms part of
the exhaustive
transferred a sum of Rs.2.89 crores in cash through Angadias and
by reducing ... accounts and the money was
later sent to them from Hyderabad through Angadias. It was
submitted that since the AO has held that the entire
such invoices. The cash amount of HR trimmings being sent through angadia or other services from Viramgam and nearby area and were being converted into
such impugned judgment, it becomes clear that
the respondent was working as angadia and, therefore, competent
authority has believed that when no books of accounts ... contentions of the respondent
that he was carrying out business as angadia and, thereby he was
having income and capacity to purchase some properties
