remain cancelled. They were also informed
that the details of revised Mates' Receipts and Bills of Lading would be
forwarded to them for their ... Bills of Lading null & void and
courier them along with Mates' Receipts to the head owners on the
address provided. It is further
prior to the date of
export.
(x) Bill of lading or Mate Receipts or both not produced."
2.6 After considering the documents produced ... indicated that
the shipment of
the consignment
on 11.06.2001.
The Mate Receipt
No 46 dated
21.06.2001
indicated the
date of receipt of
the consignment
rebate claims, proof of export i.e.
copy of shipping bill/MATE‟s receipt have not been furnished by PE. It further
appeared that ... original and duplicate, EP copy of
shipping bill, MATE receipt, bill of lading, export invoice, relevant pages of
cenvat register showing therein duty payment particular
Avitel Post Studioz Limited And Ors. vs Hsbc Pi Holding (Mauritius) Limited on 19 August
issue the
remaining Bills of Lading in consonance with the Mate's Receipt in
respect of the Corn Cargo that is aboard the Vessel
shipped the goods on 15.12.2012 through Tiger Mango Voyage 62, Mate's receipt was issued on 15.12.2012 and bill of lading was issued
corresponding expenditure is to be disallowed. Based on the
gross receipts and expenditure shown in the P&L account fo r the
year ... expenses in the ratio of 94% of the gross receipts. The refore,
the AO esti mated the expenditure relatable to income
petitioner herein as Police Constable Grade-II along with his batch
mates for the recruitment year 2001-2003 with retrospective effect from 2003
instead ... along with their batch mates, within a
period of ten weeks from the date of receipt of a copy of this
order. No costs
wages to the tune
of Rs. 57,96,521/- against the gross receipt but no muster roll
was furnished and that it had not appeared ... such
large man power / labour had been arranged without a service
of mate and that the payments made were covered under
section 194C
complete vouchers in support of the
large expenses booked against the gross receipts to justify the negligible net
profit rate of 0.69% declared .
v. That ... labour & wages to the tune of Rs 5796521/-
against the gross receipts and no details like muster rolls have been
produced to justify
