Officer to record the statements from V.Subramaniam and V.K.Berlia, the Author of the Agreement dated 04.12.1985. Pursuant to the order of remand ... However, the Assessing Officer has not recorded the statement of V.K.Berlia. On 30.07.2003, the Commissioner of Income Tax (Appeals) passed the final order
mentioned that the goods were despatched from Sahupuram in this State to Berlia Chemicals at Bombay. That receipt also shows the payment of octroi charges ... godowns at Thane or at Bombay in the presence of Berlia Chemicals, the delivery should be effected. The unloading charge was to be paid
reported in (2023)
450 ITR 1 (SC) and the other is Sonam Berlia Vs. State of
Odisha reported in MANU/OR/0306/2021 being ... come to the aid of the writ petitioner. As regards the Sonam
Berlia case, the factual matrix thereat makes it clear that a
separate order
Mohammad Ibrahim Maracair v. CIT [1964] 52 ITR 890 (Mad) and Gurdayal Berlia v. CIT [1966] 62 ITR 494 (Cal). But whatever
Thambi Alias Giri vs V.M.Duraisamy on 25 August, 2008
Author: G.Rajasuria
Bench
Mohammad Ibrahim Maracair vs. CIT (1964) 52 ITR 890 (Mad); Gurdayal Berlia vs. CIT (1966) 62 ITR 494 (Cal); N. A. Malbary & Bros
relying
on the judgment of the Bombay High Court in Om Prakash Berlia v.
Unit Trust of India and others , MANU/MH/0249/1983
M/S.Rajarathnam Construction (P) Ltd vs M/S.Ganapathy Funds on 21 January, 2025
Plantations v. L.Krishnakumar
[2018 SCC Online Mad 11998]
7. Om Prakash Berlia v. Unit Trust of India
[AIR 1983 Bom 1]
8. Anvar
sales. However, in respect of
transactions where the goods were dispatched
to Berlia Chemicals, since the Certificate of
Registration did not show that
