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
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 the assessment proceedings
