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
TDS, stated that they have not rendered
any services to the assessee. It was found that some of them
never owned any transportation vehicles and some of them did
not have any means. Further, some of the vehicles were not
transport vehicles but were autos, scooters, ambulances and
school buses etc. However, on an examination of the bank
accounts
