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
801A(4) of
the Act though assesse has not satisfied conditions for
availing benefit under said section since assesse has
entered into agreement with a Corporate and not with
authorities as prescribed in said Section and further
activities carried on by assesse also do not fulfill the
conditions set out in said section"?
2. "Whether on the facts
