that the dead body of the Amit Kumar was lying in the freezer of his restaurant, then he and his nephew went there ... dead body of the deceased lying in the freezer. The freezer was in working condition, he was having apprehension that the deceased Amit Kumar
Commissioner Of Customs vs M/S. Sri. Sidhi Freezers And Exporters ... on 27 March, 2014
Bench: Dilip B.Bhosale , B.Manohar
1
IN THE HIGH ... CHANDRASHEKARA REDDY, ADV.)
AND :
M/s. SRI SIDHI FREEZERS AND EXPORTERS PVT. LTD.,
CHURCH ROAD, GANGULI,
KUNDAPUR TALUK,
UDUPI DISTRICT-576216.
... RESPONDENT
account of security deposit
accepted by the appellant against deep freezers.
4. That the ld. CIT(A) has erred in law and on facts ... assessee and hence claim
was to be allowed.
f) Deposits for deep freezers indicated that appellant used not to record
sale of ice cream
Fruit Feeder and Ripple Machine are accessories to the continuance ice
cream freezer or are independent machines covered by Chapter ... single consignment
of plant and machinery namely, "continuous ice cream freezer add with
alleged accessories such as Electronie Doser, Can Filler, Fruit Feeder
meaning 'to subject something to freezing temperature, place something in a freezer or in the freezing compartment of a refrigerator'. It might ... store unfrozen products. Freezer cold storage refers to holding products in a frozen state, commonly in the range
which it is indicated that deep-freezers and tricycles are intended for re-sale by the petitioner in the State of U.P. The petitioner ... extend the shelf life and proper preservation, the petitioner accordingly provides deep-freezers and tricycles on lease to its distributors and dealers. On these tricycles
firm which applied for the import of an Amerio Plates Freezer. Ex. P1 is the exemption certificate dated 16-3-1971 granted ... exemption certificate reads :
"Amerio Model 12 Double contact place Freezer with accessories and equipments."
Its value was shown
Freezer Point vs The State Of Bihar & Ors on 26 April, 2018
Bench: Chief Justice , Rajeev Ranjan Prasad
IN THE HIGH COURT OF JUDICATURE ... PATNA
Civil Writ Jurisdiction Case No.7971 of 2018
======================================================
M/s. Freezer Point, a Proprietary concern, having its place of business at
Kuber Complex
April, 1979 they were issued an import licence for a continuous freezer for use in the manufacture of ice cream. It arrived ... 31st May, 1979 a bill of entry was filed which classified the freezer under Item 84.15(1) of the Customs Tariff, 1975, upon the advice
issue on the taxability of
income on account of lapsed liability of freezer deposits.
Accordingly, the CIT issued notice u/s. 263 proposing for revision ... opportunity to the
assessee.
3) Income on account of lapsed liability of freezer deposit
It is seen from records that income on account of issue
