2023 (3) TMI 1364

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....(Appeal) failed to appreciate the facts placed on the record during the course of appellate proceedings that the cash/receipts deposited in regular bank account were not a sale in the hands of appellant, it were related to the principal concern as by virtue of an agreement the appellant was to be remunerated with nominal fixed commission. 3. That the penalty appealable was deserved to kept in abeyance where the request was made that in quantum's appeal is mainly on the same issue that the appellant was only a mediator in respect of receipt appearing in Bank account. Further the principal concern had also confirmed such facts. 4. In the circumstances and fact of the case the appellant was not liable U/s 44AB so the lear....

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.... AMUL MASTI DAHI POUCH 24X400 GM CRATE AMUL MASTI DAHI POUCH 24X400 GM CRATE AMUL MASTI DAHI POUCH 50X200 GM CRATE AMUL MASTI DAHI POUCH 50X200 GM CRATE AMUL MASTI DAHI POUCH 50X200 GM CRATE AMUL MASTI DAHI POUCH 10X1 KG CRATE AMUL MASTI DAHI POUCH 10X1 KG CRATE AMUL MASTI DAHI CUP 24*200 GM CRATE 25 220.8 12095.70 2.25 496.8 28 28.8 1792.80 2.52 72.576 11 20 965.03 2.28 45.6 13 2940 167651.74 2.28 6703.2 15 1280 85735.87 2.63 3366.4 50 2520 120204.00 0.80 2016 55 2050 107221.81 0.95 1947.5 20 187.2 15818.40 5.00 936 AMUL MASTI DAHI CUP 24*200 GM CRATE 22 201.6 19051.20 5.00 1008 ....