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
u/s. 143(2)
of the IT Act for scrutiny of the return of income to the assessee.
On 28.10.2010 Section 92CA(1) of the IT Act, first Reference
made by Assessing Officer to TPO-2, Bangalore to compute arms
length price in respect of export sale of iron ore to M/s. GLA
Trading International P. Ltd., worth Rs.205
