COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION vs. M/S DEEPWATER PACIFIC 1 INC

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAMESH CHANDRA KHULBE

4. Hence, the total tax payable was held to be Rs. 1,26,909.15. 5. In the facts of the present case, the Tax Assessing Officer vide order dated 15.11.2016 held that the respondent was a trader and after mining the goods, was selling sand, concrete, grid, etc. As per the Report received from the Special Investigation Branch Rudrapur Unit