Cairn Uk Holding Ltd., Ahmedabad vs Dcit (International Taxation), New ... on 9 March, 2017
Page
further seen that according to the joint draft survey, the total quantity dispatched was 38415.710 MTs. This has also been accepted by the receiver ... cargo we conducted a draft-survey with Chartered agent. The quantity arrived at draft survey was 38,415.710 metric ton. We discharged the goods
proves that the complete data of
dispatch was received from the members. Answer question
no. 5 during survey states that the data received from ... from the
computers at the office, therefore, the data of dispatch
seized from the residence is prepared on the basis of fax
received from
amount required to be recovered, have been taken with due dispatch by him: Provided further that no direction for the payment of a lesser ... Amendment) Act, 2015 pay to any person any fee or remuneration for surveying, verifying or reporting on a claim of loss under a policy
letter dated 23.02.2012. The assessee in its
letter dated 23.02.2012 which was dispatched through registered post on
24.02.2012 and received ... made following observations:-
a) As the present year was subject-matter of survey u/s. 133A of the
Act and therefore it was quite certain
that after allotment of shares by the
appellant company share certificates were dispatched to the subscriber company. No any entry
in books of account ... genuineness of the transactions cannot be doubted. The department also carried out survey over
the investor company and during the course of survey no material
provided that the insured was bound to declare 'each and every dispatch shipment without exception'.
4. It was stated that ... lines, Gandhidham appointed one Sh. S.P. Bhatt, Surveyor to conduct the survey. The said Surveyor on 27.01.2006 submitted a survey report stating therein that
Transport Bill of Bombay - Tarapore Transport Co. Dated
26.03.88 for the materials dispatched by Shah Premji Kanubhai
& co. to Palghar factory Annexure ... purchase Of Preservative on
24.03.1988 Annexure -'12'
(vii) Market Survey Report of Radius Advt. also says that goods are
delivered before 31st March
corroborated by the evidences and the material impounded
during the course of survey. Further, no explanation has been
filed from ... without observing
all these inconsistencies, survey team's report and the material
impounded during the course of survey, held that the record
clearly establishes
C/Fa/508/2017 Cav Judgment vs Special Land Acquisition Officer & on 4 August
