persons wishing to send money abroad,
transfer of this cash through Angadia firms-couriers S. Babulal
Angadias and others to Prafulbhai Patel who in turn ... person Amit @ Bilal
Haroon Gilani sending it to Prafulbhai Patel through Angadias who
in turn transferred the money by RTGS to chain of companies
operated
thelawalas (cart pullers) and the other seven have described
themselves as 'Angadias,‟ i.e., persons engaged in the business
of arranging transportation of goods ... 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
made by their tile dealers on their behalf and sometimes through
Angadias. However in second statement he has stated that cash
payment was made ... shows that
when no evidence of cash paid through dealers or Angadias were found
the officers made him to state that cash was paid
Hiten Gandhi (staff of
Angadia Suresh Prajapati) on 4-7-13 (PB/129-130) & everyone confirmed that
the said cash ... appellant and was given to
the Aangadia.
6) Mr. Sureshbhai Prajapati, the Angadia was assessed at Ahmedabad &
Appellant at Mumbai. Ideally, in such
based on the private records, the
statements of tile manufacturers and Shroff/ Angadias is concerned; it is
argued by the appellants that the entire exercise ... statements of ceramic tile manufacturer and
the statements of Shroffs and Angadias. The amount so worked out has
been worked
based on the private records, the
statements of tile manufacturers and Shroff/ Angadias is concerned; it is
argued by the appellants that the entire exercise ... statements of ceramic tile manufacturer and
the statements of Shroffs and Angadias. The amount so worked out has
been worked
statements of ceramic tile manufacturer and the statements of Shroffs arid
Angadias. The amount so worked out has been worked ... appellants had the right to cross-examination the
witnesses especially Shroffs and Angadias as to what portion such payment belongs to a
particular appellant
cash from dealers to
appellants within the state mostly the services of Angadias was being
used, however for collection of cash outside the State mostly ... price declared at the
time of clearance, through the intricate mechanism involving Angadias,
personal representatives and through bank/ shroffs.
3 The matter was argued
persons controlling the
concerns, directly or indirectly by taking services of Angadia. Shri
Rajendra Jain also submitted that there are some independent parties
RTGS, equivalent amount of cash is received
from those beneficiaries through the Angadias and the recorded
transactions are routed through banks and the same
