TMI Blog2017 (8) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... be clubbed with the appellant. Regarding the remaining two firms, it appears that their manufacturing premises were separate and separate bills were issued for goods. However, the office is in common building/premises. The cash flow was there among the firms without payment of any interest but the same was properly adjusted in the returns. All the firms have filed independent income tax assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The present appeals are filed against the Order-in-Original No. 04/2013, dated 31-1-2013. 2. During the period under consideration (2006-11), the appellant was engaged in the manufacturing activity of PCC poles, SS Structures, Roaster Switches, etc. The appellant is a proprietary concern of Shri Manish Jain. There were other three firms in which Shri Manish jain and Shri Ashok Jain (father o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for goods. However, the office is in common building/premises. The cash flow was there among the firms without payment of any interest but the same was properly adjusted in the returns. All the firms have filed independent income tax assessments and as well as indirect taxes returns which were accepted by the Department. 5. It may be mentioned that in the case of CC, Jaipur v. Electro Mechanic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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