Hindumal Blmukund Investment Co. Pvt. ... vs Deputy Commissioner Of Income-Tax,, on 24 August, 2018
8. Further, in the case of M/s. Ygyan Consulting Pvt. Ltd. Vs. DCIT in ITA
No.65/PUN/2015 dated 13-10-2017, the Pune Bench of the Tribunal
observed as under :