freight. This bifurcation reads as under:
" Total Freight debited in Profit and Loss Account Rs. 27,98,77,049
Less : Freight on which assessee ... Freight on own trucks 1,30,86,314
b) No TDS made on individual trucks 1,08,22,029
c) Balance freight representing debit notes
plaintif with
revised debit note in case any additional charges were found
leviable.
5. Plaintif duly paid the provisional debit note freight bill
dated ... plus service tax towards port additional charges in
their provisional debit note/freight bill dated 24.12.2013, which
CS No. 188/14 M/s Eximcorp India
mentioned in the said debit note and the said debit note only pertained to
the air freight. By way of volunteer, DW1 states that ... record
and the debit note Ex.DW1/3/X and asked the question as to whether the
said debit note
cost incurred by them for which they have raised a
separate debit note with supporting for actual cost incurred by it. Since
the assessee ... heads ground rent,
wharfage charges, stevedoring charges, freight charges, handling
charges, etc. . On perusal of the debit notes raised by the payee
concerns named therein
submitted the details of incentive deposit
account and some credit and debit notes.
6. However, the CIT(A) was not satisfied with the explanation
given ... assessee. One debit notice is for a sum of
Rs.l,500/- on account of freight charges. Thus the total debit notes
presented before
When the main dispute is only with regard to the Debit Notes alleged to have been raised by the defendants, the plaintiff has not filed ... also admitted by the defendants that the Debit Notes were raised for late supplying, air freight charges, darning charges and certain percentage for defective fabrics
case, the consigner has paid the freight amount even though later recovered from them by issuance of debit note, hence, liability to pay Service ... fact that the freight charge was initially paid by the consignor but later recovered it from the appellant by issuing debit note. In the Essar
freight charges were to be borne by the
plaintiff. Accordingly, after adjusting the amount of Rs. 2,38,155.50 in
the debit note amount ... plaintiff was
liable to pay the AIR freight charges to the defendant. The defendant sent
debit note to the plaintiff, which was refused
Assessing officer noted that in the profit and loss account for the year
needed 31.3.2010, the assessee had debited expenses ... wrong debit entry, without appreciating that the
assessee had made this cash payment from its undisclosed
sources of income.
11. The Assessing officer noted that
assessee is
3,81,38,194 and the freight on export debited to Profit & Loss account
is ` 2,86,660. She submitted, while computing ... purpose of section 80HHC , only freight on export has
to be excluded. Explaining the auditor's note to the Balance Sheet
mentioning FOB value
