Shreyas S. Morakhla , Mumbai vs Department Of Income Tax
He also invited our attention to the decision of the Tribunal in the case of B.S. Vasa vs. ITO 26 SOT 462 wherein a similar view as taken in the case of India Infoline Securities Pvt. Ltd. is expressed by the Tribunal.He contended that even in the case of Mahesh J. Patel vs. ACIT 109 ITD 35 (TM) the Tribunal has taken a similar view and the said decision being that of a Third Member has a force of a Special Bench.