PHED, Government of Manipur forwarded
self-attested copies of 22 numbers of supply orders for GI Pipes for various
consignees as a supporting documents
power to the Railways to collect
the penal charges from the consignor, consignee or the endorsee if the
goods are overloaded beyond the permissible carrying ... consignment covered by a Railway receipt shall pass to the consignee
or the endorsee, as the case may be, on the delivery of such railway
With reference to the above, vide letter dated 09.10.2019 your
good self has furnished the copy of Satisfaction note recorded on
12.09.2019.Since ... Hyderabad and other cities and were to be delivered to Rajkot based
consignees. Thus, the parcel / consignment of Gold was not belonged
to them
claim
of expenditure produced freight bills and ledger copies are
self-made, therefore, the genuineness of the expenditure is
doubted by the AO and made ... submitted that the bills
clearly indicate the name of the consignor and consignee
and the amount paid to APK Road lines is duly accounted
section 55; (v) “owner”, — (i) in relation to goods, includes any consignor, consignee, shipper or agent for the sale, custody, loading or unloading of such ... aircraft making use of any Major Port, includes any part-owner, charterer, consignee, or mortgagee in possession thereof; (w) “pier” includes any stage, stairs, landing
With reference to the above, vide letter dated 09.10.2019 your
good self has furnished the copy of Satisfaction note recorded on
12.09.2019.Since ... Hyderabad and other cities and were to be delivered to Rajkot based
consignees. Thus, the parcel / consignment of Gold was not belonged
to them
section (8) of Section 2
defines "consignee" as a person named as consignee in a Railway
receipt and sub-section (9) thereof defines ... Railways falls within the purview of the 1989 Act, which
is a self-contained Code and provides for remedies relating thereto.
19. The learned Advocate
temperature other than what is
prescribed in the ITDG, is a self serving statement based on
an after thought. Not even a chit of paper ... same, on arrival of the tank
lorry at the consignee destination, if the security locking
system is found O.K then as per clause
business of transporting tea on behalf of
the Tea Estates to the consignees and the transit loss in weight of
consignments in the course ... assessee on claim charges however was mainly supported only
by self made vouchers. Keeping in view the same as well as the huge
volume
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Equivalent