Ito 2(2)(1), Mumbai vs I.A. & I.C Pvt .Ltd, Mumbai on 16 March, 2020
ITAT,
Delhi in the case of ACIT vs Splendor Landbase Ltd in ITA No.2461/Del/2016
(order dated 06/06/2018) had also held ... Tribunals in the cases of Sanjay Nandlal Vyas and Splendor Landbase
Ltd. (supra).
11. In the light of the decision