found the wheat therein in damaged
condition. Even DW.1 could not specifically deny
that there were damaged goods in OFS Q-5, while ... hold the custody of goods stored in warehouse
No.3 at the time when the goods suffered damage.
53. The best evidence to prove cessation
unloading of the
goods in India; or
(b) that any imported goods, other than warehoused goods,
had been damaged at any time after the unloading ... extent of the damaged caused to the
goods. Since the goods have not been destroyed but
damaged and have remnant value, the order of Deputy
goods were
delivered to M/s Kerala Medical Service Corporation Ltd. but they have denied
to take the goods as these goods were damaged ... which were
transported were damaged. He stated that the defendant company have not
received back any of the damaged goods. He stated that
goods on the basis that as far as the second
defendant is concerned, the goods belonging to the third party are
damaged. However, as rightly ... goods belonging to a third
party and thereby the second defendant is also responsible for the
goods and the loss or damage caused
goods for transportation with the
defendant from Bengaluru to their Unit at Chennai, it
was also found that the goods entrusted for carriage
was damaged ... value of the goods
was declared as `4,45,767/-. Therefore, the
consignment of goods for its transportation, the goods
sustaining damage during transit
show as to what were the value of the
alleged damaged goods returned by him to the plaintiff.
Thus, the trial Court after taking into ... plaintiff and made
payment against them. He also contended that the
damaged goods were being returned to the plaintiff
through
account of liability for damaged goods and if
actual expenses exceeded the provision then delete the quantum addition.
2. The Id. CIT(A) has erred ... amount of Rs.
1,56,13,031/- as liability for damaged goods under the head other expenses.
On verification of the past record
deleting the
disallowance of Rs. 91,372/- made on account of damaged goods."
Cross Objection No. 50/Ahd/2018 filed by assessee ... Deleting the disallowance of 91,372 on account of damage
goods)
8. During assessment , the assessing officer noticed that assessee has
debited
restricted to the extent of the actual cost of the goods damaged or destroyed in the fire. The loss of profit which the complainant would ... policy was not restricted to the cost of the goods damaged or destroyed in the fire and the said policy covered even the profit which
plaintiff had accepted the goods
without any objection and it is not understood that if the goods were
in damaged condition then why such fact ... they were
not damaged during the transportation. Even otherwise, the
plaintiff could have placed on record the photographs of the
damaged goods which has also
