Marathwada Nagari Sahakari Path ... vs Assessing Officer, Ward 1(1), Kalyan on 18 July, 2025
5.3 Further, in the case of Shri Keshoraipatan Sahkari
Sugar Mills Ltd., Kota vs. PCIT, in ITA Nos.1745, 1746 &
1747/PUN/2024, on identical facts and circumstances, it was held as
under: