Dcit 9(1)(2), Mumbai vs Avion Systems P.Ltd, Mumbai on 20 December, 2017
ANZ Information Technology (P) Ltd. {(2009)
318 ITR 123 (Karn)}
xv. CIT v. Aimil Ltd.[(2010) 321 ITR 508 (Del)]
In a later decision, Hon'ble Rajasthan High Court in
the case of CIT vs Rajasthan State Ganganagar Sugar Mills
Ltd. (2017) 393 ITR 0421 (Raj.) held as under:-