THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING
ITA/100012/2017HC Karnataka17 Mar 2023
Bench: K.SOMASHEKAR,UMESH M ADIGA
Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C
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only because one of the directors of the assessee company and of
GLATIPL is common, Section 93CA is not applicable. The Tribunal
also held that in order to constitute a relationship of an AE, the
parameters laid down in both subsections (1) and (2) should be
fulfilled. As per explanation, amendment carried out in sub-section
(2) of section
