THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.
ITA/8/2022HC Gauhati16 Dec 2024
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68
69,54,848/- received from Shantidham Marketing Pvt. Ltd.,
and Orchid Finlease Pvt. Ltd?”
10. Apt therefore to first determine whether the questions framed by
this Court as stated above involves a substantial question of law or not.
The Apex Court in the case of Hero Vinoth (Minor) vs. Seshammal,
reported in (2006) 5 SCC 545 has held in paragraphs