THE DCIT, CIRCLE-3,, SURAT vs. M/S. JARIWALA ENTERPRISE,, SURAT
In the result, the appeal filed by the revenue is hereby ordered to be dismissed
ITA 202/AHD/2012[2008-09]Status: DisposedITAT Surat30 Sept 2019AY 2008-09
Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Dy. Commissioner Of Income Tax, M/S. Jariwala Enterprises, Circle-3, Surat 120-121, Abhikram, Opp. Bhulka Bhavan School, Adajan, Surat-395010. Pan/Gir No.Aacfj0019L Appellant) .. Respondent) Revenue By Shri B. P. K. Panda (Sr. Dr) Assessee By Shri Mehul R. Shah
Section 133(6)Section 143(2)Section 145(2)Section 145(3)Section 44A
transfer to agent. The heading is "minimum purchase requirement"; 7.1 talks about prices to be paid by the assesseee to HCL; 7.2 talks about price changes; 7.4 talks about sales-tax, VAT, insurance, freight and any applicable
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A.Y.2008-09
reporting to be the responsibility of the assessee; 7.5 states that stocks remaining unsold or obsolete would not be taken back