The Commissioner Of Income Tax vs M/S Abbey Business Services India Pvt ... on 16 June, 2023
this case and
various clauses in the case of 'M/S CENTRICA INDIA
OFFSHORE PRIVATE LIMITED VS. COMMISSIONER
OF INCOME TAX - 1 AND OTHERS ... judgment dated 01.12.2020 has held
that the decision of M/S CENTRICA INDIA OFFSHORE
PRIVATE LIMITED supra does not apply to the facts of
these