Surtax Act ,
(ii) is the assessment under the Companies (Profits) Surtax Act wrong and against law ?"
2. The factual position ... year 1979-80, the assessee's ships visited Indian ports for shipment of cargo. Gross freight earnings
unable to adduce any
evidence to show as to when the shipments were actually made, the
outstanding balance and the amount that was required ... documents and
how much amount was actually outstanding and adjusted in each
shipment. Though the authorized dealer of the transactions, was
stated
Assessing Officer was on a wrong application of
the provisions of the Act. Sri. Jose Joseph, however,
would support the orders of the Lower Authorities ... with
the transporter and since it was the supplier who
arranged for shipment of the goods, the liability to
pay freight charges
become holder of the bill of lading until after the wrongful delivery". In this case it is pertinent to note that there is absolutely ... owner cannot be made liable for any loss or damages arising during shipment of the cargo. The law on that point has been succinctly stated
Bernado Steenholf Ultrich vs Collector Of Customs, Cochin on 10 November, 1959
Equivalent citations: AIR1960KER170
Goverdhan Hathibhai And Co. vs Appellate Assistant Commissioner Of ... on 24 August, 1960
Equivalent citations
M. Mohammed Sherif And K.A. Palaniswamy ... vs Official Liquidator, The Seetharam ... on 14 March
misrepresentation or fraud nor was there any case that a wrong declaration had been made by the exporter or that the exporter had knowingly brought ... place of storage, transit or at wharves before its actual shipment as it may consider necessary for satisfying the purpose of compulsory pre-shipment inspection
New India Assurance Co. Ltd. And Anr. vs San Jose Maritime Ltd. And Ors. on
People'S Council For Civil Rights vs State Of Kerala on 16 January, 2007
