considering the export turnover of Rs. 21,75,50,426/- as unaccounted money
launder income in the name of export of M/s. Colospere Chemical ... income even
though the copy of the partnership deed , import - export code of the both the
partnership firms and central excise registration certificate was provided
application for PAN, TAN in the partnership deed of the firm, import-export
code issued by DGFT etc. in this regard the copy of said
pages 32-37 of the Paper Book and the details regarding importer
exporter code of the creditors are available on pages
Chartered Accountant that once the Unit
is having Import and Export Code, it tends to fulfill all the conditions of
section
that assessee must be in the business of export and
secondly that sale proceeds of such exports should be receivable in India in
convertible foreign exchange ... assessment year
2001-02 exporters would not get 100% deduction in respect of profits derived
from exports but that they would get deduction
further held that Ss. 80-IB/80-IA are a
Code by themselves as they contain both substantive as well as procedural
provisions ... neutralize the incidence of customs duty payment on the import content of export
product DEPB credit/duty drawback receipt do not come within the first
further held that Ss. 80-IB/80-IA are a Code by themselves as they contain
both substantive as well as procedural provisions ... neutralize the incidence of
customs duty payment on the import content of export product DEPB credit/duty
drawback receipt do not come within the first
further held that ss. 80-IB / 80-IA
are a Code by themselves as they contain both substantive as well as procedural
provisions ... neutralize the incidence of customs duty payment on the import
content of export product, DEPB credit/duty drawback receipt do not come within
the first
further held that
Ss. 80-IB/80-IA are a Code by themselves as they contain both substantive as
well as procedural provisions ... neutralize the incidence of customs duty
payment on the import content of export product DEPB credit/duty drawback
receipt do not come within the first
further held that Ss. 80-IB/80-IA are a Code by themselves as
they contain both substantive as well as procedural provisions ... neutralize
the incidence of customs duty payment on the import content of export product
DEPB credit/duty drawback receipt do not come within the first