THE PR COMMISSIONER OF INCOME TAX-3 vs. M/S INDIANOIL SKYTANKING PVT LTD
Appeals stand dismissed
ITA/574/2023HC Karnataka28 Jan 2026
Bench: S.G.PANDIT,K. V. ARAVIND
Section 260Section 80
disallowance of claim made under section 801A(4) of
the Act though assesse has not satisfied conditions for
availing benefit
