In the result, the appeal bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS)Srinagar that the assessee is engaged in the business of sale/purchase of all types of Kandam scrap like old Kandam Vehicles, Kandam Motor Parts, Metal Scrap, Rubber Scrap, Clothing Rags, Plastic Scrap, Empty Bottles etc. The assessee made purchases through auction of Military Kandam Goods by MST Ltd. New Delhi, a Govt, of India Undertaking auctioneer of army Kandam