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
68,440/-
(b)
In respect of Helicopter
Hiring Charges
72,23,641/-
Total adjustments
Rs.112,20,92,081/-
7. It is further stated that the draft assessment order came
to be passed under section 144C read with Section 143(3) of the
Income Tax Act, 1961 by adopting the above adjustments to the
value of the international transactions
