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
III, Haldwani in Appeal No. 103 of 2018. The Tribunal
has allowed the Second Appeal of the respondent-M/s
Anand Singh, Village-Sultanpur Patti, Bazpur, Udham
Singh Nagar and has held that the sale price of sand
and concrete of a river of a trader in computable year
shall be genuine at the rate of Rs. 10.40 per quintal