Pr. Commissioner Of Income Tax-7, Delhi vs Sil Investments Ltd. (Formerly Known As ... on 5 October, 2023
15. We are unable to persuade ourselves to agree with the view taken by the
Signature Not Verified
Digitally Signed By:TARUN
RANA
ITA 223/2023 Page 10 of 12
Signing Date:02.11.2023
15:29:35
Karnataka High Court in the Microlabs Ltd. case. We respectfully agree with
the view taken by the Madras High Court in the Velayudhaswamy Spinning
Mills (P.)