COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION vs. M/S DEEPWATER PACIFIC 1 INC
ITA/11/2022HC Uttarakhand02 Nov 2022
Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE
Section 31Section 53
additional sale had been
made by the trader except the sale of 1,67,638 quintal
as assessed by the First Appellate Court. Due to lack of
any evidence, the total sale of sand and bajri of the
river was taken to be 1,67,638 quintal and the sale was
assessed at Rs. 17,43,435/- and the sale
