Accused are put on trial for the offence punishable
under section 407 ... this Court has fra.
charge against the accused persons under section 407
of t.te
I.P.C . against accused No.] and 2, under section
Accused are put on trial for the offence punishable
under section 407 ... this Court has fra.
charge against the accused persons under section 407
of t.te
I.P.C . against accused No.] and 2, under section
made by the A.O. on account of
expenses disallowed u/s 40 (a) (ia) of the IT Act.
7. (a) That whether ... issued by the Director General of Shipping under
section 407 of Merchant Shipping Act, 1958.
8. That whether on the facts
been issued by the Director-General of Shipping under sec.406 or
sec.407 of the Merchant Shipping ... been issued by the Director-General of Shipping under section 406
or section 407 of the Merchant Shipping
after claiming a deduction of
Rs.21,09,60,407/- u/s 80IC of the I.T. Act. Against the said return of
income ... reference to the provisions contained in sub-section (5)
and sub-sections (7) to (12) of Sec.80IA of the Act in view
account of the reasons that FIR has not been
registered under Section 407 of the IPC, therefore, provisions of policy
cannot be invoked ... lodged u/s 420 , 406 , 468 , 471 IPC vide C.R.
No. 0115/2000 and not u/s 407 . In our opinion, the witnin mentioned
Matter was reported to the police to register the case under Section 407 of IPC. Neither truck was traceable nor the material was traceable. Matter
Cairn Uk Holding Ltd., Ahmedabad vs Dcit (International Taxation), New ... on 9 March, 2017
Page
dismissed.
Ground no. 3 (disallowance of interest amounting to Rs. 17,85,407/- u/s.
36(1)(iii)
I.T.A Nos. 2693/Ahd/2014 ... fund to be capitalized 17,85,407
Consequently the assessing officer has disallowed amount of Rs. 17,85,407/-
referred to the necessity to secure licence under Section 406 . To quote : "The licence under Section 406 is required when an Indian ship ... port or place within or outside India while a licence under Section 407 is required for coastal trading." Of course Section 406 contemplates
