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Section 260104 Section 234E48 Section 194A(3)(v)45 TDS43 Section 194A(3)(viia)18 Section 194A(3)(i)18 Section 19418 Exemption9 Section 260A8 Addition to Income

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

2) of Section 92A are not fulfilled, there is no relationship of AE between the Assessee Company and GLATIPL and therefore, the provisions of chapter X of the Income Tax Act, are not applicable. 9. It is further stated as regards the issue of claim of bogus transportation expenses of iron ore at Rs.86,43,47,335/- that during

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

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