THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

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

THE PR COMMISSIONER OF INCOME TAX vs. ADC INDIA COMMUNICATIONS LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

TP)A.No.79/Bang/2016 for the assessment year 2011- 12, raising the following substantial questions of law: - 3 - NC: 2024:KHC:41506-DB ITA No. 494 of 2022 “1. Whether on the facts and in the circumstances of the case, the Tribunal is right in law include/exclude comparable’s namely, M/s. Dynalog (India) Ltd & M/s. Spanco Limited on the ground that