Vintage Packaging Factory, Najafgarh in respect of which its Directors, Shri Amit Sood admitted that this quantity had been cleared without any invoice. He also ... Sonwani, the Directors of RPPL indicated that they were only the dummy directors and the company was actually being controlled by Shri Hira Lal Makhija
held that the fact that two Public Ltd. Companies have common director does not mean that one Company has an interest in the business ... Anil Dev as common Director.
(2) Shri Pasha, Ex-Director of M/s. TASL conceded that he was merely a dummy director and Shri Anil
Learned Counsel appearing for Neeraj Thakur submits that the
appellant is dummy Director and not looking after of the company.
Moreover, Shri V. K. Madan ... looking after all the business operation and the appellant is a dummy
Director, therefore, there is no role of the appellant to penalise under
also suggested that since one of the Directors of M/s. Hind 'Lamps Ltd,, was a director of M/s. Philips India Limited ... treating M/s. Hind Lamps Limited as a dummy company. A person being a director of two companies is not indicative of the one company
held that a person being director of two companies is not indicative of the fact that one company is dummy for another. In Jaswant Sugar ... Directors in M/s. Meteor were partners in M/s. Telstar would not itself lead to the conclusion that M/s. Telstar was a dummy
capital, machinery and labour. The unit which creates such a dummy unit, utilise the dummy unit for the purpose of tax evasion. Therefore, the courts ... term "dummy unit", but what flows from the judgments cited by him is that a dummy unit is a unit, created
capital, machinery and labour. The unit which creates such a dummy unit, utilize the dummy unit for the purpose of tax citation. Therefore, the courts ... term "dummy unit," but what how from the judgments cited by him is that a dummy unit is a unit, created
creates such a dummy unit, utilizes the dummy unit for the purpose of tax evasion and the profit of the dummy flows to its creator ... company having seven directors.
xxiv) That Mrs. Danaqi, the other Director of DCPL, was neither an employee nor a Director of BBL.
In the circumstances
both the companies being directors. In
this regard, it is submitted that having common directors or family
members as directors in two companies ... alleged in the show cause notice that JPPL
is a dummy unit. Further, the directors of both the units are not
common and initially
were also made in the names of several dummy units created by CFI. The Managing Director of CFI admitted that the other importers (firms) were ... names of dummies also. Various statements recorded from Shri K.A. Shabu, Managing Director of CFI revealed that CFI had thus imported subassemblies and components
