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Section 9(1)(vii)4 Section 403 Section 143(3)2 Deduction2 Disallowance2 Addition to Income2

TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, appeal of the assessee is allowed

ITA 401/PAN/2018[2011-12]Status: DisposedITAT Panaji20 Sept 2023AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri P.J. Pardiwalla, AdvFor Respondent: Smt. Ashwini Hosmani, Sr.DR

Section 195Section 40Section 5Section 9(1)(vii)

195 of the Act and also whether the ld. CIT(A) M/s. Tumkur Minerals Pvt. Ltd. was correct in holding that the criterion of the second limb of the exception clause in sec.9(1)(vii)(b) of the Act was not satisfied in the case of the assessee. 3. The relevant facts are that as per the details furnished

TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

VGM EXPORT,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO