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
TDS of income tax were included. The
patta holder has not recovered any other amount
except the royalty of Rs. 5/-, stamp duty lumpsum and
share of profit.
11. The main ground taken by the Department was
that the assessment of rate of Rs.22/- per quintal of
RBM by the First Appellate Court for the computable
year was very
