Seafood Park (India) Ltd vs M/S. Industrial Refrigeration And Anr on 30 August, 2018
Author: R.D. Dhanuka
Bench: R.D. Dhanuka ... BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.8251 OF 2017
M/s.Seafood Park (India) Ltd. ...Petitioner
V/s.
M/s.Industrial Refrigeration
Seafood Park (India) Ltd vs M/S. Industrial Refrigeration And Anr on 29 August, 2018
Author: R.D. Dhanuka
Bench: R.D. Dhanuka ... APPELLATE SIDE CIVIL JURISDICTION
WRIT PETITION NO. 8251 OF 2017
M/s. Seafood Park (india) Ltd. ....Petitioner
V/S
M/s. Industrial Refrigeration
High Court followed a decision of the
Madras High Court in Balaji
Seafoods[4].
12 In Balaji Seafoods, the Madras
High Court held ... Profitable it would be to reproduce
relevant observations:
"13. In Balaji Seafoods (supra),
the High Court noted that the cheque
was not handed over
High Court followed a
decision of the Madras High Court in Balaji
Seafoods[4].
12 In Balaji Seafoods, the Madras High Court
held:
Page ... Andhra Pradesh High Court in Swastik Coaters,
Madras High Court in Balaji Seafoods, Gujarat
High Court in Shanku Concretes and Kerala
High Court in Ullas
Another (2013) 2 SCC (Cri)
237 = (2013) 3 SCC 86.
3. Balaji Seafoods Exports (India) Ltd. Rep. by its
Director, Chalapathy and Another ... aforesaid decision cannot
be applied at this stage.
12. In Balaji Seafoods Exports (India) Ltd. Rep. by its
Director, Chalapathy and Another Vs. Mac Industries
Another (2013) 2 SCC (Cri)
237 = (2013) 3 SCC 86.
3. Balaji Seafoods Exports (India) Ltd. Rep. by its
Director, Chalapathy and Another ... aforesaid decision cannot
be applied at this stage.
12. In Balaji Seafoods Exports (India) Ltd. Rep. by its
Director, Chalapathy and Another Vs. Mac Industries
follows:-
The assessee is a company engaged in export of seafood.
For the assessment year 2001-2002 the return of income was
filed ... that the amounts have
been received by the assessee for supply of seafood to Ocean
Diamond Inc., USA. The assessee has also produced copy
Arising out of ITA No.763/Coch/2013)
M/s.Silver Star Seafoods Ltd The Income Tax Officer
Anwar Palace, Chandiroor Vs. Wad 1
Cherthala ... follow:-
2.1 The assessee is a company, who is a dealer in seafood. For
the assessment year 2004-2005, the return of income was filed
Lading states that the
Consignor/Shipper is one M/s Premier Seafoods Exim Private
Limited of Kerala, and that Caravel Shipping Services Private
Limited
nexus is not direct but only incidental. The industrial
undertaking exports processed seafood. By reason of such export,
the export promotion scheme applies.
Thereunder
