The Pr. Commissioner of Income-tax-4 vs. Sri. Krishna Chigullapally
ITTA/40/2022HC Telangana15 Jun 2023
Bench: N.TUKARAMJI,UJJAL BHUYAN
Section 39(1)Section 62(1)Section 65(1)Section 69(1)
29A) of the Constitution of India
which mainly relates to the transfer of goods in due
course
of
execution
of
a
‘works
contract’.
Therefore, the said authority does not support the
case of assessee;
re-opening of assessment is not based upon the
judgment rendered in Nokia India Case by the
Apex Court. The Commissioner of Commercial
Taxes, in exercise
