impugned order that, as per the debit notes it is
clear that freight charges are incurred from the factory (Mumbai)
to the place of removal ... debit notes for charging
transportation costs. Merely because the transport has been
arranged by appellant on buyers request and recovered from
buyer through debit notes
impugned order that, as per the debit notes it is
clear that freight charges are incurred from the factory (Mumbai)
to the place of removal ... debit notes for charging
transportation costs. Merely because the transport has been
arranged by appellant on buyers request and recovered from
buyer through debit notes
debit note dated 21.09.2011
for Rs. 1,89,697/- and debit note dated
03.10.2011 for Rs. 1,04,526/-
11. General Ledger Report ... 4203/2023 Expo Freight P. Ltd. Vs. Committed Cargo Care P. Ltd. Pg No 21 of 23
2. Debit notes
Defendant no.1
itself, shipper was responsible for payment of outstanding freight
charges, costs and expenses etc. if the delivery was not taken
CS (Comm ... charges and issued debit note. Plaintiff agreed to pay the
freight of this consignment. Thereafter defendant no.1 at the
instructions of defendant
they accepted debit note. He deposed that he does
not remember the date of the debit note as it is 12
years old case. When ... person who prepared the debit note and
the person who on behalf of plaintiff accepted the said
debit note.
14. I have also perused
solitary witness. In his cross-examination, DW 1
admitted that the debit note Ex. PW1/50 had been prepared by
him after he received ... that though he claims to have added freight charges
while working out the amount of 'debit note', he further admitted
that the goods
both the facts. Ld. CIT(A) in
order dated 02.02.2018 had taken note of the fact, the scrutiny assessment was
made on the specific issue ... also noted
that there was no opening stock, no closing stock and no expenses
regarding cartage or freight was debited
during assessment proceedings
and as given in the audit report. It is noted that even during
assessment proceedings the appellant did not furnish any details ... also noted that there was no
opening stock, no closing stock and no expenses regarding cartage or
freight was debited
case is that the plaintiff company is
engaged in providing logistics and freight services for inward and
outward cargo, through a global network of agents ... Dzire Freight Solution Pvt. Ltd. & Ors. 3/15
and the business would run on credit basis. The parties agreed
that the debit notes, payments
Copy of letter dated 10.07.2012 Mark DX1
3. Copy of consignment Note No.4591 dated Ex. PW1/3 (colly) (running into
02.09.2011 two pages ... Freight Pvt. Ltd. Page No. 5 of 15
DW1/7 is not mentioned)
9. Copy of letter dated 15.10.2011 Mark DX2
10. Debit Notes
