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
3
of 2020 and Second Appeal No. 70 of 2019 for the
Assessment Year 2014-15 filed under Section 53 of the
Uttarakhand Value Added Tax Act, 2005 (hereinafter
referred to as the VAT Act) and the order dated
01.06.2019 passed by the Joint Commissioner Appeal
III, Haldwani in Appeal No. 103 of 2018. The Tribunal
has allowed the Second
