M/S C.I. Builders Pvt. Ltd., Bhopal vs The Dcit 1(1), Bhopal on 23 January, 2024
In recent judgement dated 21.09.2023 in Royal Stiches (P) Ltd. Vs.
DCIT (2023) 156 taxmann.com 361 (Madras HC) relied upon by Ld. DR,
the Hon'ble High Court held thus: