survey conducted at the business premises of M/s. Ambika Appalam
Company Pvt. Ltd. under section 133A of the Act on 07.08.2009 in which ... Aadhlthiya
Constructions was taken from the business premises of M/s. Ambika
Appalam Co. Pvt. Ltd. The assessee has not agreed with the statement
manufactured by the petitioner except branded soap-nut powder, branded sundavathal, branded appalam and unbranded Turmeric are classified under sub-heading No. 0903.10 as spices
payable by any dealer under the said Act on the sales of appalam, vermicelli and bakery products without a brand name or with brand name
Jothi Narayanan,Chennai vs Dcit, Central Circle-2(2), Chennai on 9 March, 2026
आयकर
Thanushkodi Narayanan,Chennai vs Dcit, Central Circle-3(2), Chennai on 9 March, 2026
आयकर
Thanushkodi Narayanan,Chennai vs Dcit, Central Circle-3(2), Chennai on 9 March, 2026
आयकर
Naresh
Kumar Aggarwala [2011] 331 ITR 510 (Delhi); ( b) CIT vs Ambika Appalam Depot
[2012] 340 ITR 497 (Madras); and (c) Mahabir Prasad Rungta
manufactured by the petitioner except branded soap-nut powder, branded sundavathal, branded appalam and unbranded Turmeric are classified under sub-heading No. 0903.10 as spices
Madras in the case of Commissioner of
Income-tax vs. Ambika Appalam Depot , tax case (appeal) No. 151/2008
dated 07.07.2011.
Accordingly addition
High Court
has upheld this, in the case of CIT vs. Ambika Appalam Depot -
340 ITR 0497. Further, in the case of Smt. Jyoti Kumari
