In the result, the appeal filed by the Revenue in ITA
Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)
section 3 7(1) of the Income tax Act. • Link between the purchaser and the raising contractor: With regard to the AO’s observation that there is no direct link between the purchaser of ore and assessee company, we submit that owing to the nature of operation carried out by the contractor and as per the commercial arrangement with