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
37,500/-
4
bajari
(dt.
01.04.2014
to
Dt.
16.11.2014)
Sale
of
river’s sand
and
river’s
bajri
(dt.
17.11.2014
to
dt.
31.03.2015)
Rs.
9,93,435/-
9 percent
89,405.15
Total
17,45,435/-
1,26,909.15
4.
Hence, the total tax payable was held to be Rs.
1,26,909.15.
5.
In the facts of the present case
