7 results for “reassessment u/s 147”+ Section 154clear
Sorted by relevance
In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
154 and non- PSC partners of ₹ 218,560,140/– held as taxable u/s 44 BB of the income tax act. He held that all 16 contracts are composite contracts involving rendering of certain services in connection with extraction of mineral oils and supply of goods. There is no single contract involving only supply of goods. It is noteworthy that