ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED
The appeals are allowed
C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 144CSection 153Section 153(1)Section 44B
153C in pursuance of the directions issued by the DRP, or
an order passed under Section 154 in respect of such order can be
appealed directly to the tribunal.
Page 41 of 112
Material relied upon by the Respondents in support of their
Submissions:
8.
Learned senior counsel for the respondents relied upon the
Budget Speeches of the Finance Ministers
