2023 (12) TMI 143

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..... connection with, or supply of plant and machinery on hire, in the prospecting for, or extraction or production of, mineral oils in India, was liable to be included in the amount paid or payable for the purpose of computation of the presumptive taxable income of the assessee? - As decided by HC [ 2022 (11) TMI 385 - UTTARAKHAND HIGH COURT] amount reimbursed to the assessee (service provider) by .....

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..... Mr. Divyanshu Agrawal, Adv. Ms. Pooja Mittal, Adv. Mr. Vaibhav Niti, AOR Ms. Madhavi Agrawal, Adv. ORDER UPON hearing the counsel the Court made the following. Though, there is a delay of 272 days in filing the Special Leave Petition. Nevertheless, we have heard learned Additional Solicitor General on merits of the case. Delay condoned. We are not inclined to interfere in the mat .....

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