Certificate of Sale Tax Registration dated
12.03.2004, Certificate of Export & Import Code dated 24.03.2004,
Sanction of Electricity Connection dated 15.03.2004, Additional Electricity
Department Connection
Bhanwarlal Jain and his family.
These concerns were found indulging in import and export of
diamond wherein no stock of diamond was found ... assessment order and the same is not repeated here. The codes were
used to record these accommodation entries which were decoded by
Revenue from
Office of
the Development Commissioner SEEPZ SEZ for the
manufacture and export of plain/studded hand made
jewellery. The assessee is registered with the Customs ... claimed
that the imported diamonds have the classification of
HS CODE 71023910 and the gold bars is HS CODE
71131910 and the diamond studded gold
claim made by the assessee about FE loss was normal
business loss. Codes are of the view that forward contracts for purpose of hedging ... business of
4
6255/M/13
M/s. Niru Impex
import and export of diamonds. For the AY.2009-10, the assessee explained that
Asst Cit Cir 6(1)(2), Mumbai vs Ask Investment Managers P.Ltd, Mumbai on
Acit 30(3), Mumbai vs Shreedham Builders, Mumbai on 22 June, 2018
आयकर अपील
य
Dcit Cen Cir 4(2), Mumbai vs Sudhakar M. Shetty, Mumbai on 29 August, 2018
Kranti Impex P.Ltd, Mumbai vs Ito Wd 5(2)(2), Mumbai on 28 February
Crompton Greaves Ltd., Mumbai vs Cit - 6 & Dcit Cir. - 6(2), Mumbai on 11
The J.K. Trust Bombay, Mumbai vs Cit (E), Mumbai on 25 July, 2018
आयकर