Bank A/Cs related to daily sales of
"Export Surplus Fabrics" in the month of Feb
2011/March 2011.
6. Whether ... maintain a stock register even when he
has purchased the export surplus fabric lot in mtrs &
after sorting out lots the same have sold
goes on to show that it was transfer of the surplus order for export
along with ... used by them. Moreover we note that on this transfer of surplus
export order, the assessee earned Rs. 16,17,406/- which was duly credited
taken by the
Narcotics Commissioner:
(a) He will determine the exportable
surplus of the exporting countries of
poppy seeds so as to arrive
having domestic
consumers, government companies and public sector
undertaking having insignificant export surplus cannot be
compared with the assessee Bechtel India which is 100%
exporter ... also point out
that the revenue of CIEL form export of surplus is 3%
which is insignificant and the income from export
international market and MMTC
offered better prices and grabbed export surplus of the urea in the international
CNR No. DLCT01-000024-1998 page
industry to a great extent.
China would most certainly attempt to export their
surplus production in the Indian market considering the
fact that there
entire electricity generated at the CPP,
therefore, the surplus power was exported or sold to outside
power consumers. When the petitioners could not fulfill
circumstances, only be said to be the export promotion scheme of the Central
Government whereunder the export entitlements become available. There must be, for
the application ... direct but only
incidental. The industrial undertaking exports processed sea food. By reason of such
export, the export promotion scheme applies. Thereunder, the assessee
earned on surplus
fund parked or interest earned on FDRs for availing credit is not
income derived from business of the export in view ... course of export business of the
19
ITA No.2715/Del/2018
Undertaking even though not as a direct result of export but from
defects. It is his further submission
that the appellant is largely an exporter with a very small turnover in
the domestic sector and hence always ... debiting as they always had surplus credit in
their books of accounts because of their exports. Considering these
facts, the Learned Commissioner (Appeals) should have
