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M/S A.B. Sugar Mills Ltd., Chandigarh vs Dcit, C-1(1), Chandigarh on 12 January, 2023

5. At the outset, the ld. Counsel for the assessee has submitted that the issue is squarely covered by the various decisions of the Tribunal including the decision of the Tribunal in the case of "M/s Steel Strips Wheels Ltd. vs. DCIT" in ITA No.887/CHD/2019 and of the Hon'ble Delhi Bench of the Tribunal in the case of "ACIT vs. Orient Bell Ltd." in ITA No.7534/DEL/2017.
Income Tax Appellate Tribunal - Chandigarh Cites 8 - Cited by 0 - Full Document
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