BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 5/DDN/2022[2017-2018]Status: DisposedITAT Dehradun31 Mar 2022AY 2017-2018
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri T.S. Mapwal, Sr. DR
Section 143(3)Section 144C(13)Section 92C
ix. The Panel has for AY 2012-13 discussed the issue in detail and, directed as under:
a. The conditions mentioned above make it clear that the expenditure incurred for the purpose of the operations of the PSC are required to be approved by the joint operating board, which has independent entities as partners. The TPO conducted enquiry from ONGC
