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
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
