Smita (PW14) found
that one LED TV, DVD player, one set-top box, gold and silver
ornaments, cash amount, coins, mobile phones and others articles ... ornaments and other articles such as
mobile phones, SIM Cards and set-top box from various places.
After completion of the investigation, the charge-sheet
this appeal.
2. The assessee is engaged in the manufacture of set-top boxes,
which are sold by the assessee to Thomson Holdings India Private ... Limited
('Thomson India' for short). Thomson India sold the set-top boxes
manufactured by the assessee to M/s.Tata Sky Limited, Mumbai
broadcasting services and for completing the
Conditional Access System (CAS), procured Set Top Boxes (STB)
domestically in India. However, the assessee imported 'smart
cards ... sending smart cards free of cost to the manufacturer of Set Top
Box, namely M/s. Trend Electronics Limited on delivery challans.
cen.ex-appeal
took licences, and between year 2013-
16, the Applicant purchased various set-top boxes and supplied the
same. The set-top boxes had a particular ... which is going to provide better
facilities and took away the set-top boxes and placed his own.
Accordingly, the set-top boxes
being Inventories,
Sundry Debtors, Loans & Advances and Cost of Set Top Boxes
written off against the Share Premium pursuant to
amalgamation scheme approved ... account of write off of Set Top Boxes.
4. On 30 December 2009, an assessment order under
Section 143 (3) of the Act was passed
free to deal with Respondent
No.1's stock of set top boxes in the usual course of business. As
far as prayer clause ... pertaining to purchase, sales and collection of digital hardware
and set top boxes within 30 days. According to Mr. Doctor this
was all that could
Home (DTH)
Broadcasting Service with the aid of any type of set top box or any
other instrument of like nature which connects TV set
required to subscribe to TATA Play DTH Services, have a set
top box installed and thereafter, pay monthly subscription fees for the
purpose of viewing
Home (DTH)
Broadcasting Service with the aid of any type of set top box or any
other instrument of like nature which connects TV set
Home (DTH)
Broadcasting Service with the aid of any type of set top box or any
other instrument of like nature which connects TV set
