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
13) of Section 144C would indicate that the said clauses are
referrable directly to Section 153(3) of the Act. That, having regard
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to the use of the non-obstante clauses under Section 144C of the
Act, the said Section would have to be interpreted in juxtaposition
with Section 153(3) of the Act which deals
